European Union Corporate Tax Law
By:Christiana HJI Panayi
Published on 2021-05-31 by Cambridge University Press
How does EU law affect Member State corporate tax systems and the cross-border activities of companies? This book 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.
Christiana HJI Panayi examines existing legislation, soft law, and the case law of the Court of Justice, as well as the Commission's burgeoning external tax policy initiatives.
The book not only explores the tax issues pertaining to direct investment, but also analyzes the taxation of passive investment income, corporate reorganisations, exit taxes, and the treatment of anti-abuse regimes.
Through this careful analysis, the book highlights the convergences and divergences arising from the interplay between EU corporate tax law and international tax law, especially the OECD model tax convention.
This second edition also reviews developments in the context of the State aid prohibition and high-profile cases on tax rulings.
This Book was ranked at 15 by Google Books for keyword Corporate Taxes.
Book ID of European Union Corporate Tax Law's Books is DQYxEAAAQBAJ, Book which was written by "Christiana HJI Panayi" have ETAG "Kk4RLecDBmM"
Book which was published by Cambridge University Press since 2021-05-31 have ISBNs, ISBN 13 Code is 1108983480 and ISBN 10 Code is 9781108983488
Reading Mode in Text Status is 1 and Reading Mode in Image Status is 1
Book which have " Pages" is Printed at BOOK under Category Law
This Book was rated by Raters and have average rate at ""
This eBook Maturity (Adult Book) status is NOT_MATURE
Book was written in en
eBook Version Availability Status at PDF is Available and in ePub is Available
No comments:
Post a Comment