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European Union corporate tax law / Christiana HJI Panayi, Queen Mary University of London.
- Format:
- Book
- Author/Creator:
- HJI Panayi, Christiana, author.
- Series:
- Cambridge tax law series
- Cambridge tax law
- Language:
- English
- Subjects (All):
- Corporations--Taxation--Law and legislation--European Union countries.
- Corporations.
- Corporations--Taxation--Law and legislation.
- European Union countries.
- Physical Description:
- 1 online resource (xxi, 373 pages) : digital, PDF file(s).
- Edition:
- Second edition.
- Place of Publication:
- Cambridge, UK ; New York, NY : Cambridge University Press, 2021.
- System Details:
- text file
- Summary:
- 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.
- Contents:
- The historical trajectory to EU corporate tax law
- EU corporate tax legislation
- 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
- State aid and taxation
- EU corporate tax law : interim conclusions and thoughts.
- Notes:
- Title from publisher's bibliographic system (viewed on 28 May 2021).
- Other Format:
- Print version:
- ISBN:
- 9781108979528
- Access Restriction:
- Restricted for use by site license.
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