Get European Union Corporate Tax Law (Cambridge Tax Law Series) PDF

By Christiana HJI Panayi

How does ecu legislations have an effect on Member nation company tax structures and the cross-border actions of businesses? This specific examine lines the ancient improvement of european company tax legislations and gives an in-depth research of a couple of matters affecting businesses, teams of businesses and everlasting institutions. present laws, soft-law and the case-law of the courtroom of Justice are tested. The proposed CCCTB Directive and its power program via more desirable co-operation also are thought of. as well as the tax matters concerning direct funding, the writer examines the taxation of passive funding source of revenue, company reorganisations, go out taxes and the restrictive influence of household anti-abuse regimes. by way of doing so, the convergences and divergences bobbing up from the interaction of ecu company tax legislation and overseas tax legislations, in particular the OECD version, are exposed and highlighted.

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European Union Corporate Tax Law (Cambridge Tax Law Series) by Christiana HJI Panayi

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