European Union Corporate Tax Law (Cambridge Tax Law Series)

Dr Christiana HJI Panayi
Cambridge University Press, 5/9/2013
EAN 9781107018990, ISBN10: 1107018994

Hardcover, 408 pages, 23 x 15.8 x 2.8 cm
Language: English

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.