European Capital Movements and Corporate Taxation From Transaction-Based Origins to More Principle-Based Capital and Taxation Policies.

This book provides a critical analysis of the current EU capital and direct taxation regime and the future of EU concepts of balances of taxation powers, non-discrimination and abuse.

Bibliographic Details
Call Number:Libro Electrónico
Main Author: Slavnić, Nana Sumrada
Format: Electronic eBook
Language:Inglés
Published: Amsterdam : IBFD, 2015.
Series:IBFD Doctoral Ser.
Subjects:
Corporations > Taxation > Law and legislation > European Union countries.
Capital movements > Law and legislation > European Union countries.
Capital movements > Law and legislation
Corporations > Taxation > Law and legislation
European Union countries
Online Access:Texto completo
Table of Contents:
  • Introduction
  • EU capital transaction policy : basic terminology
  • The EU capital transactions principles : the European Court of Justice's regulatory premises
  • Towards a future (non-)harmonization
  • Conclusion: From transaction-based origins to a more asset-based capital policy : implementing effective value of capital movements and the EU fundamental freedoms.

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