European Union corporate tax law /

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"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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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: HJI Panayi, Christiana
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Cambridge [England] : Cambridge University Press, 2013.
Colección:Cambridge tax law series.
Temas:
Corporations > Taxation > Law and legislation > European Union countries.
LAW > Taxation.
Corporations > Taxation > Law and legislation
European Union countries
Acceso en línea:Texto completo
Tabla de Contenidos:
  • 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.

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