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....

Ausführliche Beschreibung

Bibliographische Detailangaben

1. Verfasser:	Panayi, Christiana ca. 20./21. Jh (VerfasserIn)
Format:	Elektronisch E-Book
Sprache:	English
Veröffentlicht:	Cambridge, UK ; New York, NY Cambridge University Press 2021
Ausgabe:	Second edition
Schriftenreihe:	Cambridge tax law series
Schlagworte:	Europäische Union Corporations / Taxation / Law and legislation / European Union countries Unternehmen Steuerrecht
Online-Zugang:	DE-12 DE-473 Volltext
Zusammenfassung:	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
Beschreibung:	Title from publisher's bibliographic system (viewed on 28 May 2021) 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
Beschreibung:	1 Online-Ressource (xxi, 373 Seiten)
ISBN:	9781108979528
DOI:	10.1017/9781108979528