European Union Corporate Tax Law

Nonfiction, Reference & Language, Law, Taxation, International
Cover of the book European Union Corporate Tax Law by Christiana HJI Panayi, Cambridge University Press
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Author: Christiana HJI Panayi ISBN: 9781107357488
Publisher: Cambridge University Press Publication: May 9, 2013
Imprint: Cambridge University Press Language: English
Author: Christiana HJI Panayi
ISBN: 9781107357488
Publisher: Cambridge University Press
Publication: May 9, 2013
Imprint: Cambridge University Press
Language: English

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.

View on Amazon View on AbeBooks View on Kobo View on B.Depository View on eBay View on Walmart

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.

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