|
Book abstract:
This third edition, formerly entitled 'Trading in Europe', has been revised to bring it completely up to date with current practice, bringing together the necessary UK and EU information required for planning or advising on a successful expansion into Europe. It is intended as an overview and reference volume, aimed primarily at small and medium-sized companies. The book has been put together in a way that enables the reader to understand the main fiscal issues that need to be considered and concentrates on the questions that entrepreneurs raise when taking a first step into Europe.
The first three chapters cover overviews of the financial, direct tax and VAT implications of trading in the European Union. Subsequent chapters cover: EC competition law; The euro (new to this edition); Seconding employees into the European Union: The UK tax implications; Making the most of double credit tax relief; Financing European operations; Structuring acquisitions in the European Union; Licensing, joint ventures, franchising, partnerships and EEIGs (European Economic Interest Grouping); The institutions and legislative process of the European Union; Tax harmonisation. The following five chapters, Company formation requirements in Europe; Trading in the European Union: a state by state guide to VAT; Corporate taxes in the European Union; Transfer pricing in the European Union (new to this edition) and Personal taxes in the European Union detail the policies in these areas in each Member State. Finally, Sources of European business information outlines some of the information centres, organisations, publications and databases which will help the reader to pursue enquiries in more depth, albeit often at a cost.
This highly practical handbook for companies will also be useful for supporting business and finance courses covering investment and trade in Europe.
|
