Double Taxation in Europe

Contents

Preface xxxiii
1 Introduction to double taxation in Europe: a practical guide to obstacles and avoidance measures 1
Florian Haase
2 Austria 26
Valentin Bendlinger and Ju?rgen Romstorfer
3 Belgium 40
Markus Fort
4 Bulgaria 52
Florian Haase
5 Croatia 59
Danijel Galek
6 Cyprus 75
Elena Loucaides and Demetris Symeou
7 Czech Republic 91
Miroslav Kocman
8 Denmark 98
Claus Witt
9 Estonia 110
Alice Salumets
10 Finland 118
Einari Karhu
11 France 132
Aurelia Froissart and Dylan Viry
12 Germany 148
Susann Sturm
13 Greece 163
Spyridon Michopoulos, Nikolaos Vouligeas and Efstratios Kalitsas
14 Hungary 184
Anita Dudas
15 Iceland 196
Pall Johannesson
16 Ireland 204
Sophie Sweeney and Emer Mulligan
17 Italy 225
Skevi Licollari
18 Latvia 243
Gatis Rudzitis and Sanda Lace
19 Liechtenstein 256
Ju?rg Brinkmann, Stephan Naegele and Ilgin Ru?disu?hli
20 Lithuania 270
Nora Vitkuniene
21 Luxembourg 280
Michiel Boeren, Maxime Grosjean and Maja Vulevic
22 Malta 297
David Borg
23 The Netherlands 312
Bram Driessen and Robbin Ku?hl
24 Norway 326
Stian Wessel
25 Poland 341
Anna Piskor
26 Portugal 360
Antonio Matos
27 Romania 374
Andreaa Stanica and Robert Muscoi
28 Slovak Republic 390
Peter Alfoeldi
29 Slovenia 398
Vesna Radovanovic Ahcin
30 Spain 409
Ignacio del Val and Santiago Blas
31 Sweden 425
Bengt Soerndal
32 Switzerland 433
Patrick Jurt and Fanny Zermatten
33 United Kingdom 446
Katherine Farrelly and Rizwan Adam-Akhtar

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• Tributação , taxas e impostos
• Imposto sobre as sociedades
• Direito internacional económico e dos negócios

Exemption Method; Credit Method; Allocation of Taxing Rights; Avoidance of Double Taxation; Relief from Double Taxation; Residence Taxation