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000888223 010__ $$z  2012044896
000888223 020__ $$z9781107018990 
000888223 020__ $$z9781107347861 $$q(electronic book)
000888223 035__ $$a(MiAaPQ)EBC1139684
000888223 035__ $$a(Au-PeEL)EBL1139684
000888223 035__ $$a(CaPaEBR)ebr10695290
000888223 035__ $$a(CaONFJC)MIL494733
000888223 035__ $$a(OCoLC)843079048
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000888223 043__ $$ae------
000888223 050_4 $$aKJE7198$$b.P36 2013
000888223 08204 $$a343.2406/7$$223
000888223 1001_ $$aHJI Panayi, Christiana.
000888223 24510 $$aEuropean Union corporate tax law$$h[electronic resource] /$$cChristiana HJI Panayi.
000888223 260__ $$aCambridge [England] :$$bCambridge University Press,$$c2013.
000888223 300__ $$axviii, 394 p.
000888223 4901_ $$aCambridge tax law series
000888223 504__ $$aIncludes bibliographical references and index.
000888223 5058_ $$aMachine generated contents note: Introduction; 1. The historical background to EU corporate tax law; 2. EU corporate tax legislation; 3. The common consolidated corporate tax base; 4. The court of justice and the development of EU corporate tax law; 5. Tax obstacles to the cross-border movement of companies - direct investment; 6. Tax obstacles to cross-border portfolio investment; 7. Reorganisations under EU tax law; 8. Tax avoidance and EU law; EU corporate tax law: interim conclusions and thoughts.
000888223 506__ $$aAccess limited to authorized users.
000888223 520__ $$a"How does EU law affect Member State corporate tax systems and the cross-border activities of companies? This unique study traces the historical development of EU corporate tax law and provides an in-depth analysis of a number of issues affecting companies, groups of companies and permanent establishments. Existing legislation, soft-law and the case-law of the Court of Justice are examined. The proposed CCCTB Directive and its potential application through enhanced co-operation are also considered. In addition to the tax issues pertaining to direct investment, the author examines the taxation of passive investment income, corporate reorganisations, exit taxes and the restrictive effect of domestic anti-abuse regimes. By doing so, the convergences and divergences arising from the interplay of EU corporate tax law and international tax law, especially the OECD model, are uncovered and highlighted"--$$cProvided by publisher.
000888223 650_0 $$aCorporations$$xTaxation$$xLaw and legislation$$zEuropean Union countries.
000888223 830_0 $$aCambridge tax law series.
000888223 852__ $$bebk
000888223 85640 $$3ProQuest Ebook Central Academic Complete $$uhttps://univsouthin.idm.oclc.org/login?url=https://ebookcentral.proquest.com/lib/usiricelib-ebooks/detail.action?docID=1139684$$zOnline Access
000888223 909CO $$ooai:library.usi.edu:888223$$pGLOBAL_SET
000888223 980__ $$aEBOOK
000888223 980__ $$aBIB
000888223 982__ $$aEbook
000888223 983__ $$aOnline