European Union Corporate Tax Law

2013-05-09 Law

Author : Christiana HJI Panayi
Release : 2013-05-09
Genre : Law
Kind : eBook
Book Rating : 986/5 ( reviews)

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Book Synopsis European Union Corporate Tax Law by : Christiana HJI Panayi

Download or read book European Union Corporate Tax Law written by Christiana HJI Panayi. This book was released on 2013-05-09. Available in PDF, EPUB and Kindle. Book excerpt: 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.

European Union Corporate Tax Law

2013 Corporations

Author : Christiana HJI Panayi
Release : 2013
Genre : Corporations
Kind : eBook
Book Rating : 488/5 ( reviews)

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Book Synopsis European Union Corporate Tax Law by : Christiana HJI Panayi

Download or read book European Union Corporate Tax Law written by Christiana HJI Panayi. This book was released on 2013. Available in PDF, EPUB and Kindle. Book excerpt: "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"--

EU Corporate Law and EU Company Tax Law

2007-01-01 Law

Author : Luca Cerioni
Release : 2007-01-01
Genre : Law
Kind : eBook
Book Rating : 308/5 ( reviews)

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Book Synopsis EU Corporate Law and EU Company Tax Law by : Luca Cerioni

Download or read book EU Corporate Law and EU Company Tax Law written by Luca Cerioni. This book was released on 2007-01-01. Available in PDF, EPUB and Kindle. Book excerpt: With the European Union striving to become the world's most competitive economy, the developments in the two closely interconnected areas of European corporate law and European company tax law are of utmost importance. This book focuses on the crucial issues raised by these developments, on their far-reaching implications and on the key challenges to the future legislative choices. The book illustrates the key developments in EU corporate law and EU company tax law, the EU planned initiatives in these areas, and - at a time when member states increasingly tend to use company law and company tax provisions to attract businesses and investments - it suggests how future developments can contribute to the undistorted functioning of the internal market and to the strategic 'Lisbon-objective'. The explanation of these legislative and case-law developments is of use to students and indicates new opportunities for business expansion strategies throughout the European Community. The book concludes that new optional, but attractive, EU company law vehicles and company tax regimes would be, in these two areas, the only legal and effective means towards an undistorted functioning of the internal market and towards the Lisbon-objective. This ultimately gives rise to a far-reaching challenge for all debates on the future patterns of European integration. Luca Cerioni introduces new themes for academic research and discussion subjects for decision-makers and at the same time, uniquely, makes these accessible to a much wider international public of students, businesses and practitioners.

EU Tax Law

2011 Direct taxation

Author : Marjaana Helminen
Release : 2011
Genre : Direct taxation
Kind : eBook
Book Rating : 960/5 ( reviews)

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Book Synopsis EU Tax Law by : Marjaana Helminen

Download or read book EU Tax Law written by Marjaana Helminen. This book was released on 2011. Available in PDF, EPUB and Kindle. Book excerpt: This book deals with all the EC law norms that are relevant from the perspective of direct taxes. It explains how these norms are, and should be, interpreted and how they affect national tax laws and the tax treatment in EU Member States. It begins by giving a comprehensive overview of the basic principles and concepts of EC tax law and all relevant articles of the EC Treaty, analysing them in the light of direct tax case law. A discussion follows covering all relevant EC directives and recommendations and other soft law material on direct taxes. Reference is made to all relevant judgments of the EC Court on direct taxes. The book includes a chapter on the tax treatment of the different EU entity forms and the future of corporate taxation, with a separate chapter dedicated to the EC law issues related to transfer pricing and to the EC law norms on administrative assistance in tax matters.

European Union Corporate Tax Law

2021-06-17 Law

Author : Christiana H. J. I. Panayi
Release : 2021-06-17
Genre : Law
Kind : eBook
Book Rating : 480/5 ( reviews)

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Book Synopsis European Union Corporate Tax Law by : Christiana H. J. I. Panayi

Download or read book European Union Corporate Tax Law written by Christiana H. J. I. Panayi. This book was released on 2021-06-17. Available in PDF, EPUB and Kindle. Book excerpt: How 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.

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