European Union corporate tax law
"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 est...
| Autor principal: | |
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| Formato: | Libro electrónico |
| Idioma: | Inglés |
| Publicado: |
Cambridge [England] :
Cambridge University Press
2013.
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| Colección: | CUP ebooks.
Cambridge tax law series. |
| Acceso en línea: | Conectar con la versión electrónica |
| Ver en Universidad de Navarra: | https://innopac.unav.es/record=b39788829*spi |
Tabla de Contenidos:
- The historical background to EU corporate tax law
- EU corporate tax legislation
- The common consolidated corporate tax base
- 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
- EU corporate tax law : interim conclusions and thoughts.
