European Union corporate tax law

European Union corporate tax law

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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...

Ausführliche Beschreibung

Gespeichert in:
Bibliographische Detailangaben
1. Verfasser: Panayi, Christiana ca. 20./21. Jh (VerfasserIn)
Format: Elektronisch E-Book
Sprache:English
Veröffentlicht: Cambridge Cambridge University Press 2013
Schriftenreihe:Cambridge tax law series
Schlagworte:
Europäische Union
Recht
Steuer
Corporations / Taxation / Law and legislation / European Union countries
Körperschaftsteuer
Europäische Union. Mitgliedsstaaten
Online-Zugang:DE-12
DE-473
URL des Erstveröffentlichers
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Inhaltsangabe:
  • 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

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