Coverart for item
The Resource European Union corporate tax law, Christiana HJI Panayi

European Union corporate tax law, Christiana HJI Panayi

Label
European Union corporate tax law
Title
European Union corporate tax law
Statement of responsibility
Christiana HJI Panayi
Creator
Subject
Language
eng
Summary
"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"--
Member of
Assigning source
Provided by publisher
Cataloging source
DLC
http://library.link/vocab/creatorName
HJI Panayi, Christiana
Index
index present
Literary form
non fiction
Nature of contents
bibliography
Series statement
Cambridge tax law series
http://library.link/vocab/subjectName
Corporations
Label
European Union corporate tax law, Christiana HJI Panayi
Instantiates
Publication
Bibliography note
Includes bibliographical references and index
Carrier category
volume
Carrier category code
  • nc
Carrier MARC source
rdacarrier
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Extent
pages cm.
Isbn
9781107018990
Isbn Type
(hardback)
Lccn
2012044896
Media category
unmediated
Media MARC source
rdamedia
Media type code
  • n
System control number
(OCoLC)816655743
Label
European Union corporate tax law, Christiana HJI Panayi
Publication
Bibliography note
Includes bibliographical references and index
Carrier category
volume
Carrier category code
  • nc
Carrier MARC source
rdacarrier
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Extent
pages cm.
Isbn
9781107018990
Isbn Type
(hardback)
Lccn
2012044896
Media category
unmediated
Media MARC source
rdamedia
Media type code
  • n
System control number
(OCoLC)816655743

Library Locations

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      3400 Chestnut Street, Philadelphia, Pennsylvania, 19104, US
      39.954941 -75.193362
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