Book Reviews

• Author: Corwin D. Edwards
• DOI: 10.1177/0003603X7401900219
• Published date: 01 June 1974
• Date: 01 June 1974
• Subject Matter: Book Reviews

BOOK REVIEWS

441

Branches and Subsidiaries in the European Common Market:

Legal and Tax Aspects, London: Kluwer-Harrap Hand-

books (1973), 199 pp., 5% British pounds or 39% Dutch

florins.

This compact handbook summarizes relevant law under

the

Treaty

of Rome

and

in seven

countries-Belgium,

France,

Germany, Italy, Luxembourg, the Netherlands, and the United

Kingdom.

It

is the product of 17 authors, each responsible

singly or in collaboration with from one to three others

for

a

particular

part

of the book. The discussion of Luxembourg

has to do only with holding-company law.

For

the other coun-

tries, the exposition covers legal and

tax

considerations rele-

vant to choice of branch and of subsidiary,

and

the require-

ments incurred in choice of type of company.

CORWIN D. EDWARDS

Professor Emeritus

University

of

Oregon