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Biblioteca

MARC Lista (tabellare)
European Union corporate tax law / / Christiana HJI Panayi [[electronic resource]]
European Union corporate tax law / / Christiana HJI Panayi [[electronic resource]]
Autore HJI Panayi Christiana
Pubbl/distr/stampa Cambridge : , : Cambridge University Press, , 2013
Descrizione fisica 1 online resource (xviii, 394 pages) : digital, PDF file(s)
Disciplina 343.2406/7
Collana Cambridge tax law series
Soggetto topico Corporations - Taxation - Law and legislation - European Union countries
ISBN 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
Classificazione LAW086000
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto 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.
Record Nr. UNINA-9910786726303321
HJI Panayi Christiana  
Cambridge : , : Cambridge University Press, , 2013
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
European Union corporate tax law / / Christiana HJI Panayi [[electronic resource]]
European Union corporate tax law / / Christiana HJI Panayi [[electronic resource]]
Autore HJI Panayi Christiana
Pubbl/distr/stampa Cambridge : , : Cambridge University Press, , 2013
Descrizione fisica 1 online resource (xviii, 394 pages) : digital, PDF file(s)
Disciplina 343.2406/7
Collana Cambridge tax law series
Soggetto topico Corporations - Taxation - Law and legislation - European Union countries
ISBN 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
Classificazione LAW086000
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto 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.
Record Nr. UNINA-9910825464203321
HJI Panayi Christiana  
Cambridge : , : Cambridge University Press, , 2013
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
The taxation of corporate groups under consolidation : an international comparison / / Antony Ting [[electronic resource]]
The taxation of corporate groups under consolidation : an international comparison / / Antony Ting [[electronic resource]]
Autore Ting Antony <1962->
Pubbl/distr/stampa Cambridge : , : Cambridge University Press, , 2013
Descrizione fisica 1 online resource (xvi, 321 pages) : digital, PDF file(s)
Disciplina 343.06/7
Collana Cambridge tax law series
Soggetto topico Corporations - Taxation - Law and legislation
Income tax - Law and legislation
Fiscal policy
ISBN 1-107-23825-0
1-139-61312-X
1-139-62614-0
1-139-60942-4
1-139-51978-6
1-139-61684-6
1-283-87070-3
1-139-62242-0
Classificazione LAW086000
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto The rise of corporate groups : a challenge to the tax law -- Application of the enterprise doctrine to group taxation : theory -- Application of the enterprise doctrine to group taxation : practice -- Policy objectives and structural elements of consolidation -- Definition of a group -- Treatment of losses -- Treatment of assets -- Treatment of intra-group shareholdings -- Interactions between consolidation and other parts of the income tax system -- A model consolidation regime?
Record Nr. UNINA-9910779439503321
Ting Antony <1962->  
Cambridge : , : Cambridge University Press, , 2013
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
The taxation of corporate groups under consolidation : an international comparison / / Antony Ting [[electronic resource]]
The taxation of corporate groups under consolidation : an international comparison / / Antony Ting [[electronic resource]]
Autore Ting Antony <1962->
Pubbl/distr/stampa Cambridge : , : Cambridge University Press, , 2013
Descrizione fisica 1 online resource (xvi, 321 pages) : digital, PDF file(s)
Disciplina 343.06/7
Collana Cambridge tax law series
Soggetto topico Corporations - Taxation - Law and legislation
Income tax - Law and legislation
Fiscal policy
ISBN 1-107-23825-0
1-139-61312-X
1-139-62614-0
1-139-60942-4
1-139-51978-6
1-139-61684-6
1-283-87070-3
1-139-62242-0
Classificazione LAW086000
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto The rise of corporate groups : a challenge to the tax law -- Application of the enterprise doctrine to group taxation : theory -- Application of the enterprise doctrine to group taxation : practice -- Policy objectives and structural elements of consolidation -- Definition of a group -- Treatment of losses -- Treatment of assets -- Treatment of intra-group shareholdings -- Interactions between consolidation and other parts of the income tax system -- A model consolidation regime?
Record Nr. UNINA-9910810664303321
Ting Antony <1962->  
Cambridge : , : Cambridge University Press, , 2013
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui