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The Resource European Union corporate tax law

European Union corporate tax law

Label
European Union corporate tax law
Title
European Union corporate tax law
Creator
Subject
Language
eng
Summary
The book discusses how EU law affects Member State corporate tax systems and the cross-border activities of companies. The study traces the historical development of EU corporate tax law and provides an analysis of a number of issues affecting companies, groups of companies and permanent establishments. Existing legislation, soft law and the case law of the Court of Justice are examined. The proposed CCCTB Directive and its potential application through enhanced co-operation are also considered. In addition to the tax issues pertaining to direct investment, the author examines the taxation of passive investment income, corporate reorganisations, exit taxes and the restrictive effect of domestic anti-abuse regimes. By doing so, the convergences and divergences arising from the interplay of EU corporate tax law and international tax law, especially the OECD model, are uncovered and highlighted
http://library.link/vocab/creatorName
HJI Panayi, C
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
Series statement
Cambridge tax law series
http://library.link/vocab/subjectName
  • corporate income tax
  • CCCTB
  • ECJ case law
  • foreign investment
  • portfolio investment
  • cross-border transaction
  • group of companies
  • PE
  • portfolio investment
  • reorganization
  • Merger Directive
  • exit tax
  • tax avoidance
  • CFC
  • thin capitalization
  • transfer pricing
Label
European Union corporate tax law
Instantiates
Publication
Extent
xviii, 394 p.
Isbn
9781107018990
Label
European Union corporate tax law
Publication
Extent
xviii, 394 p.
Isbn
9781107018990

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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