Book of Donmon Teith

Comprising the proceedings and working documents of an annual seminar held in Milan in November 2007, this book analyses the tax issues for groups of companies

Time is a crucial dimension in the application of any law. In tax law, however, where an environment characterized by rapid change on the national, European, an

Should the income of a corporate group be taxed differently solely because the traditional structure of the income tax system considers each company individuall

Group taxation – special schemes according to which a group of companies meeting certain requirements may be assimilated for tax purposes to a single company

The book is written for students of business economics and tax law. It focuses on investment and financing decisions in cross-border situations. In particular,