European Union Corporate Tax Law

European Union Corporate Tax Law

Panayi, Christiana H. J. I.

Cambridge University Press

06/2021

450

Dura

Inglês

9781108839020

15 a 20 dias

697

Foreword; Preface; 1. The historical background to EU corporate tax law; 2. EU corporate tax legislation; 3. The Court of Justice and the development of EU corporate tax law; 4. Tax obstacles to the cross-border movement of companies: direct investment; 5. Tax obstacles to cross-border portfolio investment; 6. Reorganisations under EU tax law; 7. Tax avoidance and EU law; 8. State aid and taxation; 9. EU corporate tax law: more interim conclusions and thoughts.
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EU corporate tax law; companies; EU law; investment; permanent establishment; state aid