The Resource Evaluation of Turkish corporate tax law under the principle of freedom of establishment

Evaluation of Turkish corporate tax law under the principle of freedom of establishment

Label
Evaluation of Turkish corporate tax law under the principle of freedom of establishment
Title
Evaluation of Turkish corporate tax law under the principle of freedom of establishment
Creator
Subject
Language
eng
Summary
Corporate tax law has been closely related to the principle of freedom of establishment. Because European Union (EU) Member States have declined to resign sovereignty in the field of direct taxation, harmonization progress in corporate taxation in the EU has been slow. Although EU treaties, regulations, and directives are all measures of positive integration, case law of the Court of Justice of the European Union (ECJ) declaring national tax measures incompatible with primary EU law is that of negative integration. This article discusses the corporation tax field and its' many important decisions within the principle of freedom of establishment and what affects these decisions have on Member States' corporate tax law. This article demonstrates Turkey's significant efforts to fulfil requested accession criteria concerning economic and tax legislation with the EU in light of ECJ's case law
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 42 (2014),
http://library.link/vocab/creatorName
Eroğlu, O
Geographic coverage
  • Asia
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • fundamental freedoms
  • corporate income tax
  • ECJ case law
  • thin capitalization
  • transfer pricing
  • CFC
  • cross-border loss relief
  • cross-border dividend
  • residence
  • discrimination
  • exit tax
Label
Evaluation of Turkish corporate tax law under the principle of freedom of establishment
Instantiates
Publication
Label
Evaluation of Turkish corporate tax law under the principle of freedom of establishment
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...