European Union corporate tax law / Christiana HJI Panayi.
"How does EU law affect Member State corporate tax systems and the cross-border activities of companies? This unique study traces the historical development of EU corporate tax law and provides an in-depth analysis of a number of issues affecting companies, groups of companies and permanent est...
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Superior document: | Cambridge tax law series |
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Year of Publication: | 2013 |
Language: | English |
Series: | Cambridge tax law series.
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Physical Description: | xviii, 394 p. |
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(MiAaPQ)5001139684 (Au-PeEL)EBL1139684 (CaPaEBR)ebr10695290 (CaONFJC)MIL494733 (OCoLC)843079048 |
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HJI Panayi, Christiana. European Union corporate tax law [electronic resource] / Christiana HJI Panayi. Cambridge [England] : Cambridge University Press, 2013. xviii, 394 p. Cambridge tax law series Includes bibliographical references and index. Machine generated contents note: Introduction; 1. The historical background to EU corporate tax law; 2. EU corporate tax legislation; 3. The common consolidated corporate tax base; 4. The court of justice and the development of EU corporate tax law; 5. Tax obstacles to the cross-border movement of companies - direct investment; 6. Tax obstacles to cross-border portfolio investment; 7. Reorganisations under EU tax law; 8. Tax avoidance and EU law; EU corporate tax law: interim conclusions and thoughts. "How does EU law affect Member State corporate tax systems and the cross-border activities of companies? This unique study traces the historical development of EU corporate tax law and provides an in-depth 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"-- Provided by publisher. Electronic reproduction. Ann Arbor, MI : ProQuest, 2015. Available via World Wide Web. Access may be limited to ProQuest affiliated libraries. Corporations Taxation Law and legislation European Union countries. Electronic books. ProQuest (Firm) Cambridge tax law series. https://ebookcentral.proquest.com/lib/oeawat/detail.action?docID=1139684 Click to View |
language |
English |
format |
Electronic eBook |
author |
HJI Panayi, Christiana. |
spellingShingle |
HJI Panayi, Christiana. European Union corporate tax law Cambridge tax law series Machine generated contents note: Introduction; 1. The historical background to EU corporate tax law; 2. EU corporate tax legislation; 3. The common consolidated corporate tax base; 4. The court of justice and the development of EU corporate tax law; 5. Tax obstacles to the cross-border movement of companies - direct investment; 6. Tax obstacles to cross-border portfolio investment; 7. Reorganisations under EU tax law; 8. Tax avoidance and EU law; EU corporate tax law: interim conclusions and thoughts. |
author_facet |
HJI Panayi, Christiana. ProQuest (Firm) ProQuest (Firm) |
author_variant |
p c h pc pch |
author2 |
ProQuest (Firm) |
author2_role |
TeilnehmendeR |
author_corporate |
ProQuest (Firm) |
author_sort |
HJI Panayi, Christiana. |
title |
European Union corporate tax law |
title_full |
European Union corporate tax law [electronic resource] / Christiana HJI Panayi. |
title_fullStr |
European Union corporate tax law [electronic resource] / Christiana HJI Panayi. |
title_full_unstemmed |
European Union corporate tax law [electronic resource] / Christiana HJI Panayi. |
title_auth |
European Union corporate tax law |
title_new |
European Union corporate tax law |
title_sort |
european union corporate tax law |
series |
Cambridge tax law series |
series2 |
Cambridge tax law series |
publisher |
Cambridge University Press, |
publishDate |
2013 |
physical |
xviii, 394 p. |
contents |
Machine generated contents note: Introduction; 1. The historical background to EU corporate tax law; 2. EU corporate tax legislation; 3. The common consolidated corporate tax base; 4. The court of justice and the development of EU corporate tax law; 5. Tax obstacles to the cross-border movement of companies - direct investment; 6. Tax obstacles to cross-border portfolio investment; 7. Reorganisations under EU tax law; 8. Tax avoidance and EU law; EU corporate tax law: interim conclusions and thoughts. |
isbn |
9781107347861 (electronic bk.) |
callnumber-first |
K - Law |
callnumber-label |
KJE7198 |
callnumber-sort |
KJE 47198 P36 42013 |
genre |
Electronic books. |
genre_facet |
Electronic books. |
geographic_facet |
European Union countries. |
url |
https://ebookcentral.proquest.com/lib/oeawat/detail.action?docID=1139684 |
illustrated |
Not Illustrated |
dewey-hundreds |
300 - Social sciences |
dewey-tens |
340 - Law |
dewey-ones |
343 - Military, tax, trade & industrial law |
dewey-full |
343.2406/7 |
dewey-sort |
3343.2406 17 |
dewey-raw |
343.2406/7 |
dewey-search |
343.2406/7 |
oclc_num |
843079048 |
work_keys_str_mv |
AT hjipanayichristiana europeanunioncorporatetaxlaw AT proquestfirm europeanunioncorporatetaxlaw |
status_str |
n |
ids_txt_mv |
(MiAaPQ)5001139684 (Au-PeEL)EBL1139684 (CaPaEBR)ebr10695290 (CaONFJC)MIL494733 (OCoLC)843079048 |
hierarchy_parent_title |
Cambridge tax law series |
is_hierarchy_title |
European Union corporate tax law |
container_title |
Cambridge tax law series |
author2_original_writing_str_mv |
noLinkedField |
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1792330747669905408 |
fullrecord |
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