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101 0 $aeng
135   $aur|||||||||||
181   $ctxt$2rdacontent
182   $cc$2rdamedia
183   $acr$2rdacarrier
200 10$aEuropean Union corporate tax law /$fChristiana HJI Panayi$b[electronic resource]
210  1$aCambridge :$cCambridge University Press,$d2013.
215   $a1 online resource (xviii, 394 pages) $cdigital, PDF file(s)
225 1 $aCambridge tax law series
300   $aTitle from publisher's bibliographic system (viewed on 05 Oct 2015).
311   $a1-107-01899-4 
311   $a1-299-63483-4 
320   $aIncludes bibliographical references and index.
327   $aThe 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.
330   $aHow does EU law affect Member State corporate tax systems and the cross-border activities of companies? This unique study traces the historical development of EU corporate tax law and provides an in-depth analysis of a number of issues affecting companies, groups of companies and permanent establishments. Existing legislation, soft-law and the case-law of the Court of Justice are examined. The proposed CCCTB Directive and its potential application through enhanced co-operation are also considered. In addition to the tax issues pertaining to direct investment, the author examines the taxation of passive investment income, corporate reorganisations, exit taxes and the restrictive effect of domestic anti-abuse regimes. By doing so, the convergences and divergences arising from the interplay of EU corporate tax law and international tax law, especially the OECD model, are uncovered and highlighted.
410  0$aCambridge tax law series.
606   $aCorporations$xTaxation$xLaw and legislation$zEuropean Union countries
615  0$aCorporations$xTaxation$xLaw and legislation
676   $a343.2406/7
700   $aHJI Panayi$b Christiana$01055759
801  0$bUkCbUP
801  1$bUkCbUP
906   $aBOOK
912   $a9910462940403321
996   $aEuropean Union corporate tax law$92489396
997   $aUNINA