European Union corporate tax law / Christiana HJI Panayi.
2013
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Details
Title
European Union corporate tax law / Christiana HJI Panayi.
Imprint
Cambridge : Cambridge University Press, 2013.
Description
1 online resource (xviii, 394 pages) : digital, PDF file(s).
Series
Cambridge tax law series.
Formatted Contents Note
The historical background to EU corporate tax law
EU corporate tax legislation
The common consolidated corporate tax base
The court of justice and the development of EU corporate tax law
Tax obstacles to the cross-border movement of companies : direct investment
Tax obstacles to cross-border portfolio investment
Reorganisations under EU tax law
Tax avoidance and EU law
EU corporate tax law : interim conclusions and thoughts.
EU corporate tax legislation
The common consolidated corporate tax base
The court of justice and the development of EU corporate tax law
Tax obstacles to the cross-border movement of companies : direct investment
Tax obstacles to cross-border portfolio investment
Reorganisations under EU tax law
Tax avoidance and EU law
EU corporate tax law : interim conclusions and thoughts.
Summary
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.
Note
Title from publisher's bibliographic system (viewed on 05 Oct 2015).
Location
www
Available in Other Form
Print version:
Linked Resources
Alternate Title
Cambridge Books Online.
Language
English
ISBN
9781139093828 (ebook)
9781107018990 (hardback)
9781107018990 (hardback)
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