EU freedoms, non-EU countries and company taxation / Daniël Smit.
2012
KJE7198 .S65 2012 (Mapit)
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Details
Title
EU freedoms, non-EU countries and company taxation / Daniël Smit.
Imprint
Alphen : Kluwer Law International, 2012.
Description
xxxii, 898 pages : illustrations ; 25 cm.
Series
Eucotax series on European taxation ; v. 36.
Formatted Contents Note
Research question, scope and methodology
The benchmark of international tax neutrality and the requirements of a genuine economic link under freedom of investment
The notion of 'third countries' under freedom of investment
Relevant positive integration between member states and between member states and third countries
Relevant negative integration between member states
Freedom of investment between the member states and third countries : Access
Freedom of investment between the member states and third countries : Discrimination and justification grounds
Freedom of investment between the member states and third countries : The temporal scope
Freedom of investment and indirectly held third-country investments in the field of corporate income taxation
Recommendations for concerted legislative action
Summary and conclusions.
The benchmark of international tax neutrality and the requirements of a genuine economic link under freedom of investment
The notion of 'third countries' under freedom of investment
Relevant positive integration between member states and between member states and third countries
Relevant negative integration between member states
Freedom of investment between the member states and third countries : Access
Freedom of investment between the member states and third countries : Discrimination and justification grounds
Freedom of investment between the member states and third countries : The temporal scope
Freedom of investment and indirectly held third-country investments in the field of corporate income taxation
Recommendations for concerted legislative action
Summary and conclusions.
Dissertation Note
Thesis (doctoral)--Universiteit van Tilburg.
Bibliography, etc. Note
Includes bibliographical references (pages 835-870) and index.
Location
STA
Call Number
KJE7198 .S65 2012
Language
English
ISBN
9789041140418 hardbound
9041140417 hardbound
9041140417 hardbound
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