目次

Part I Introduction 1 Overview Part II Relevance and Characterization of Tax Groups 2 Definition of Groups 3 Income Taxation of Corporate Groups 4 Reasons for the Existence of Group Taxation Regimes 5 Relevance of Group Taxation Regimes and ‘the Global Market’ 6 Characterization and Requirements to Form a Tax Group Part III Group Taxation and Tax Treaties 7 Tax Treaty Provisions and Group Taxation 8 The Non-discrimination Provision: Analysis of Article 24 of the OECD MTC 9 Non-discrimination in Tax Treaties and Cross-Border Group Taxation 10 Alternative or Combined Application of Non-discrimination Provisions and Tax Groups 11 Tax Treaties and EU Law Part IV Group Taxation and EU Law 12 Group Taxation and EU Secondary Law 13 General Considerations on the Interpretation of the Fundamental Freedoms 14 The Relevant CJ Case Law regarding Group Taxation 15 Comparability and the Existence of Discrimination 16 The Justifications 17 The Proportionality Test 18 Per-Element Approach and Per-Element Analysis 19Per-Element Analysis: Testing Specific Elements of Group Taxation Regimes against the Freedom of Establishment 20 Other (Possible) Situations Involving Discriminatory Treatment of Tax Groups Part V Conclusions 21 Conclusions Appendices Appendix I Summary Chart of Domestic Group Taxation Regimes Appendix II Summary Chart of Cross-Border Group Taxation Regimes