000			01971cam a2200205 i 4500
999			_c2932 _d2932
008			121106s2013 enk b 001 0 eng
020			_a9781107018990
082	0	0	_a343.24067
100	1		_aHJI Panayi, Christiana.
245	1	0	_aEuropean union corporate tax law _c:christiana HJI Panayi.
260			_aUnited Kingdom _bCambridge University Press _c2013
300			_a394p.
490	0		_aCambridge tax law series
504			_aIncludes bibliographical references and index.
505	0		_aThe 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.
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"--
650		0	_aCorporations _zEuropean Union countries.
650		7	_aLAW / Taxation.
942			_cBK