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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| Online Access: | |
| Physical Description: | xviii, 394 p. |
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Table of 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.