000			02791nam a2200385 i 4500
001			CR9781108979528
003			UkCbUP
005			20240909170607.0
006			m|||||o||d||||||||
007			cr||||||||||||
008			200827s2021||||enk o ||1 0|eng|d
020			_a9781108979528 (ebook)
020			_z9781108839020 (hardback)
040			_aUkCbUP _beng _erda _cUkCbUP
043			_ae------
050	0	0	_aKJE7198 _b.P36 2021
082	0	0	_a343.2406/7 _223
100	1		_aHJI Panayi, Christiana, _eauthor.
245	1	0	_aEuropean Union corporate tax law / _cChristiana HJI Panayi, Queen Mary University of London.
250			_aSecond edition.
264		1	_aCambridge, UK ; New York, NY : _bCambridge University Press, _c2021.
300			_a1 online resource (xxi, 373 pages) : _bdigital, PDF file(s).
336			_atext _btxt _2rdacontent
337			_acomputer _bc _2rdamedia
338			_aonline resource _bcr _2rdacarrier
490	1		_aCambridge tax law
500			_aTitle from publisher's bibliographic system (viewed on 28 May 2021).
505	0		_aThe historical trajectory to EU corporate tax law -- EU corporate tax legislation -- 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 -- State aid and taxation -- EU corporate tax law : interim conclusions and thoughts.
520			_aHow does EU law affect Member State corporate tax systems and the cross-border activities of companies? This book 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. Christiana HJI Panayi examines existing legislation, soft law, and the case law of the Court of Justice, as well as the Commission's burgeoning external tax policy initiatives. The book not only explores the tax issues pertaining to direct investment, but also analyzes the taxation of passive investment income, corporate reorganisations, exit taxes, and the treatment of anti-abuse regimes. Through this careful analysis, the book highlights the convergences and divergences arising from the interplay between EU corporate tax law and international tax law, especially the OECD model tax convention. This second edition also reviews developments in the context of the State aid prohibition and high-profile cases on tax rulings.
650		0	_aCorporations _xTaxation _xLaw and legislation _zEuropean Union countries.
776	0	8	_iPrint version: _z9781108839020
830		0	_aCambridge tax law series.
856	4	0	_uhttps://doi.org/10.1017/9781108979528
942			_2ddc _cEB
999			_c8828 _d8828