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[null,"1.","Record Nr.",null,"UNINA9910786726303321"]
[null,null,"Autore",null,"HJI Panayi Christiana"]
[null,null,"Titolo",null,"European Union corporate tax law / / Christiana HJI Panayi [[electronic resource]]"]
[null,null,"Pubbl/distr/stampa",null,"Cambridge : , : Cambridge University Press, , 2013"]
[null,null,"ISBN",null,"1-107-35748-9"]
[{"$nulls":4},"1-107-23549-9"]
[{"$nulls":4},"1-107-34895-1"]
[{"$nulls":4},"1-107-34411-5"]
[{"$nulls":4},"1-107-34786-6"]
[{"$nulls":4},"1-139-09382-7"]
[{"$nulls":4},"1-107-34536-7"]
[{"$nulls":4},"1-107-34161-2"]
[null,null,"Descrizione fisica",null,"1 online resource (xviii, 394 pages) : digital, PDF file(s)"]
[null,null,"Collana",null,"Cambridge tax law series"]
[null,null,"Classificazione",null,"LAW086000"]
[null,null,"Disciplina",null,"343.2406/7"]
[null,null,"Soggetti",null,"Corporations - Taxation - Law and legislation - European Union countries"]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Note generali","Title from publisher's bibliographic system (viewed on 05 Oct 2015)."]
[null,null,null,"Nota di bibliografia","Includes bibliographical references and index."]
[null,null,"Nota di contenuto",null,"The historical background to EU corporate tax law -- EU corporate tax legislation -- The common consolidated corporate tax base -- The court of justice and the development of EU corporate tax law -- Tax obstacles to the cross-border movement of companies : direct investment -- Tax obstacles to cross-border portfolio investment -- Reorganisations under EU tax law -- Tax avoidance and EU law -- EU corporate tax law : interim conclusions and thoughts."]
[null,null,null,"Sommario/riassunto","How does EU law affect Member State corporate tax systems and the cross-border activities of companies? This unique study traces the historical development of EU corporate tax law and provides an in-depth analysis of a number of issues affecting companies, groups of companies and permanent establishments. Existing legislation, soft-law and the case-law of the Court of Justice are examined. The proposed CCCTB Directive and its potential application through enhanced co-operation are also considered. In addition to the tax issues pertaining to direct investment, the author examines the taxation of passive investment income, corporate reorganisations, exit taxes and the restrictive effect of domestic anti-abuse regimes. By "]
[{"$nulls":4},"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."]
[null,"2.","Record Nr.",null,"UNINA9910154339703321"]
[null,null,"Autore",null,"Wierzbicka Anna"]
[null,null,"Titolo",null,"Experience, evidence, and sense : the hidden cultural legacy of English"]
[null,null,"Pubbl/distr/stampa",null,"New York ; ; Oxford, : Oxford University Press, c2010"]
[null,null,"ISBN",null,"9780199867653 (ebook) :"]
[{"$nulls":4},"0199867658 (ebook) :"]
[null,null,"Descrizione fisica",null,"1 online resource (x, 460 p.)"]
[null,null,"Disciplina",null,"420.1/43"]
[null,null,"Soggetti",null,"English language - Semantics"]
[{"$nulls":4},"English language - Social aspects"]
[{"$nulls":4},"Language and languages - Philosophy"]
[{"$nulls":4},"English Language"]
[{"$nulls":4},"English"]
[{"$nulls":4},"Languages & Literatures"]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Note generali","Bibliographic Level Mode of Issuance: Monograph"]
[null,null,null,"Nota di bibliografia","Includes bibliographical references and index."]
[null,null,null,"Sommario/riassunto","In this volume, Anna Wierzbicka demonstrates that three uniquely English words - evidence, experience, and sense - are linchpins. Using a rigorous plain language approach to meaning analysis she unpackages the dense cultural meanings of these key words disentangles their multiple meanings, and traces their origins."]