European Union corporate tax law
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 establish...
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| Format: | Elektronisch E-Book |
| Sprache: | English |
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Cambridge
Cambridge University Press
2013
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| Schriftenreihe: | Cambridge tax law series
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| Online-Zugang: | DE-12 DE-473 URL des Erstveröffentlichers |
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MARC
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| 500 | |a Title from publisher's bibliographic system (viewed on 05 Oct 2015) | ||
| 505 | 8 | |a 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 | |
| 520 | |a 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 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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Datensatz im Suchindex
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| author | Panayi, Christiana ca. 20./21. Jh |
| author_GND | (DE-588)135754356 |
| author_facet | Panayi, Christiana ca. 20./21. Jh |
| author_role | aut |
| author_sort | Panayi, Christiana ca. 20./21. Jh |
| author_variant | c p cp |
| building | Verbundindex |
| bvnumber | BV043918866 |
| classification_rvk | PP 6965 |
| collection | ZDB-20-CBO |
| contents | 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 |
| ctrlnum | (ZDB-20-CBO)CR9781139093828 (OCoLC)905377743 (DE-599)BVBBV043918866 |
| dewey-full | 343.2406/7 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 343 - Military, tax, trade & industrial law |
| dewey-raw | 343.2406/7 |
| dewey-search | 343.2406/7 |
| dewey-sort | 3343.2406 17 |
| dewey-tens | 340 - Law |
| discipline | Rechtswissenschaft |
| doi_str_mv | 10.1017/CBO9781139093828 |
| format | Electronic eBook |
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| geographic | Europäische Union. Mitgliedsstaaten |
| geographic_facet | Europäische Union. Mitgliedsstaaten |
| id | DE-604.BV043918866 |
| illustrated | Not Illustrated |
| indexdate | 2025-01-03T11:41:15Z |
| institution | BVB |
| isbn | 9781139093828 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-029327948 |
| oclc_num | 905377743 |
| open_access_boolean | |
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| owner_facet | DE-12 DE-473 DE-BY-UBG |
| physical | 1 online resource (xviii, 394 pages) |
| psigel | ZDB-20-CBO ZDB-20-CBO BSB_PDA_CBO ZDB-20-CBO UBG_PDA_CBO |
| publishDate | 2013 |
| publishDateSearch | 2013 |
| publishDateSort | 2013 |
| publisher | Cambridge University Press |
| record_format | marc |
| series2 | Cambridge tax law series |
| spelling | Panayi, Christiana ca. 20./21. Jh. Verfasser (DE-588)135754356 aut European Union corporate tax law Christiana HJI Panayi Cambridge Cambridge University Press 2013 1 online resource (xviii, 394 pages) txt rdacontent c rdamedia cr rdacarrier Cambridge tax law series Title from publisher's bibliographic system (viewed on 05 Oct 2015) 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 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 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 Europäische Union (DE-588)5098525-5 gnd rswk-swf Recht Steuer Corporations / Taxation / Law and legislation / European Union countries Körperschaftsteuer (DE-588)4031597-6 gnd rswk-swf Europäische Union. Mitgliedsstaaten Europäische Union (DE-588)5098525-5 b Körperschaftsteuer (DE-588)4031597-6 s 1\p DE-604 Erscheint auch als Druckausgabe 978-1-107-01899-0 https://doi.org/10.1017/CBO9781139093828 Verlag URL des Erstveröffentlichers Volltext 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Panayi, Christiana ca. 20./21. Jh European Union corporate tax law 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 Europäische Union (DE-588)5098525-5 gnd Recht Steuer Corporations / Taxation / Law and legislation / European Union countries Körperschaftsteuer (DE-588)4031597-6 gnd |
| subject_GND | (DE-588)5098525-5 (DE-588)4031597-6 |
| title | European Union corporate tax law |
| title_auth | European Union corporate tax law |
| title_exact_search | European Union corporate tax law |
| title_full | European Union corporate tax law Christiana HJI Panayi |
| title_fullStr | European Union corporate tax law Christiana HJI Panayi |
| title_full_unstemmed | European Union corporate tax law Christiana HJI Panayi |
| title_short | European Union corporate tax law |
| title_sort | european union corporate tax law |
| topic | Europäische Union (DE-588)5098525-5 gnd Recht Steuer Corporations / Taxation / Law and legislation / European Union countries Körperschaftsteuer (DE-588)4031597-6 gnd |
| topic_facet | Europäische Union Recht Steuer Corporations / Taxation / Law and legislation / European Union countries Körperschaftsteuer Europäische Union. Mitgliedsstaaten |
| url | https://doi.org/10.1017/CBO9781139093828 |
| work_keys_str_mv | AT panayichristiana europeanunioncorporatetaxlaw |