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Part IV International Business Law, XXVII International Company, Competition, and Tax Law

From: Principles of International Economic Law (1st Edition)

Matthias Herdegen

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From: Oxford Public International Law (http://opil.ouplaw.com). (c) Oxford University Press, 2023. All Rights Reserved.date: 22 February 2024

Competition — Corporations — Taxation, double — Taxation
International company law governs the corporate issues of cross-border activities of companies.1 Each private corporation is subject to the law of its ‘home State’ which governs its establishment as a legal person (incorporation), its organization, and the legal position of shareholders and other associates. Other aspects of company law are liabilities towards creditors and the relation with dominant or dependent companies within a group. The proper law of a company is either the law of the State in which the company is incorporated or the law of the State where...
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