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Record Nr. |
UNINA9910462940403321 |
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Autore |
HJI Panayi Christiana |
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Titolo |
European Union corporate tax law / / Christiana HJI Panayi [[electronic resource]] |
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Pubbl/distr/stampa |
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Cambridge : , : Cambridge University Press, , 2013 |
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ISBN |
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1-107-35748-9 |
1-107-23549-9 |
1-107-34895-1 |
1-107-34411-5 |
1-107-34786-6 |
1-139-09382-7 |
1-107-34536-7 |
1-107-34161-2 |
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Descrizione fisica |
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1 online resource (xviii, 394 pages) : digital, PDF file(s) |
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Collana |
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Disciplina |
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Soggetti |
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Corporations - Taxation - Law and legislation - European Union countries |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Title from publisher's bibliographic system (viewed on 05 Oct 2015). |
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Nota di bibliografia |
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Includes bibliographical references and index. |
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Nota di contenuto |
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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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Sommario/riassunto |
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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 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 |
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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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