European Union Corporate Tax Law (Hardcover, 2nd Revised edition)

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.

General

Imprint:	Cambridge UniversityPress
Country of origin:	United Kingdom
Series:	Cambridge Tax Law Series
Release date:	June 2021
Authors:	Christiana H. J. I. Panayi
Dimensions:	235 x 158 x 29mm (L x W x T)
Format:	Hardcover
Pages:	450
Edition:	2nd Revised edition
ISBN-13:	978-1-108-83902-0
Categories:	Books > Business & Economics > Finance & accounting > Finance > Public finance > Taxation Books > Law > Laws of other jurisdictions & general law > Financial, taxation, commercial, industrial law > Financial law > Taxation law Books > Money & Finance > Public finance > Taxation
LSN:	1-108-83902-9
Barcode:	9781108839020

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