How can groups of companies within a multinational organization be best structured to minimise the overall tax burden?
BNA International’s Special Report, Group Tax Planning, focusing on Europe, provides a comprehensive examination of this core challenge. Fellow professionals with experience of group tax planning ensure that you are accurately briefed and updated on all the major topics.
Key holding jurisdictions such as Luxembourg and Cyprus are examined in detail, as well as major trading nations such as Germany, the UK, the Netherlands, France, Denmark and Austria.
Major themes and topics covered include:
· Groups of companies
· Group structures
· Permanent establishments and subsidiaries
· Holding companies
· Inward and outward investment
· Taxation of foreign profits
· Cross border group relief (post Marks & Spencer)
· Real estate finance structuring,
· Financial flows in the light of the new common consolidated corporate tax base
· Moving and managing IP tax effectively.
Contributing firms:
Baker & McKenzie, Deloitte, Dorsey & Whitney, BDO Stoy Hayward, CMS Bureau Francis Lefebvre, Loyens & Loeff, Berwin Leighton Paisner, New Haven Trust, Camozzi Bonissoni Varrenti, McGrigors.
Country Coverage:
UK, the Netherlands, Germany, Luxembourg, France, Cyprus, Denmark, Austria, Italy
Contents (subject to change):
Foreword
1. Simon Whitehead, Dorsey & Whitney, London
Focus on UK
2. Prop Co and Op Co Property Finance Structuring - A UK Perspective
Julian Hickey and Liesl Fichardt
Partners, Berwin Leighton Paisner, London
3. The UK: A new favoured European Holding Location?
Hira Sharma, Partner, BDO Stoy Hayward LLP, London
4. Tax Avoidance: UK Tax Authorities response to tax planning
George Gillham, McGrigors
5. Inbound UK Investment
Julie Bryant
BDO Stoy Hayward LLP, London
Focus on Continental Europe
6. Cross Border Group Relief Post Marks & Spencer
Simon Whitehead, Dorsey & Whitney, London
7. Cross Border Structuring Using Luxembourg
Raymond Krawczykowski and Marine Funfrock
Deloitte SA, Luxembourg
8. Cross-border tax planning for German groups of companies
Dr Georg Roderburg and Wiebke Hinz,
Freshfields Bruckhaus Deringer, Cologne
9. Moving and managing IP tax effectively – a French perspective
Stéphane Gelin, Avocat Associé
CMS Bureau Francis Lefebvre, Paris
10. Taxation of Foreign Profits – A Dutch perspective
Bartjan Zoetmulder
Loyens & Loeff N.V., Amsterdam
11. The End of Commisionaire Arrangements – France and the Zimmer case
François Rontani
Partner, CMS Bureau Francis Lefebvre, Paris.
12. Group Tax Planning: A Danish Perspective
Mathieu Pouletty and Neil Smith
New Haven Trust A/S, Copenhagen
13. Group Tax Planning in Austria
Imke Gerdes
Baker & McKenzie, Vienna
14. Group Tax Planning using Cyprus
Rutger Kriek
Head of International Tax Dept.
Consulco, Cyprus
15. Financial flows in the light of the new CCCTB (Common Consolidated Corporate Tax Base)
Alan M Rhode
Camozzi Bonissoni Varrenti, Italy
16. Taxing inbound investments in Germany: Basic principles, practical issues, risks
Dr. Florian Haase, Strunk Kolaschnik Partnerschaft, Hamburg
17. Taxation of groups of companies: Lessons to be drawn from Oy AA
Daniel Gutmann,
Professor at University Paris-1 Panthéon-Sorbonne
Of-counsel CMS Bureau Francis Lefebvre, Paris