About the Interactive Map
This interactive map is a concise and comprehensible presentation of the tax regimes that govern the use of holding companies in 15 European jurisdictions, and reflects the new reality resulting from the O.E.C.D. B.E.P.S. Project and European Commission initiatives intended to eliminate cross-border tax planning arrangements.
To use the map, first select a map View using the dropdown menu under the Navigation panel on the lefthand side of the page:
TAX REGIME Explore the contrasting treatment of various tax issues among the jurisdictions. Regimes may be chosen using the Topic dropdown menu underneath View.
COUNTRY View a single country's treatment of all the tax regimes at once.
Then to begin exploring, simply click a country on the map. More information will appear in a box on the right side of the map. This box may be toggled at any time by pressing the × to the left of the country's name.
Ruchelman P.L.L.C. would like to acknowldedge the contributions of the following authors:
The information presented on this website has been adapted from the Practising Law Institute's Corporate Tax Practice Series: Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Reorganizations & Restructurings 2018, edited by Louis S. Freeman; www.pli.edu.
The scope of this interactive map is limited to the E.U. Member States (and Switzerland) included therein, and has been revised as of June 2018.