European Union Corporate Tax Law PDF Download
Are you looking for read ebook online? Search for your book and save it on your Kindle device, PC, phones or tablets. Download European Union Corporate Tax Law PDF full book. Access full book title European Union Corporate Tax Law by Christiana HJI Panayi. Download full books in PDF and EPUB format.
Author: Christiana HJI Panayi
Publisher: Cambridge University Press
ISBN: 1107354986
Category : Law
Languages : en
Pages : 413
Get Book Here
Book Description
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.
Author: Christiana HJI Panayi
Publisher: Cambridge University Press
ISBN: 1107354986
Category : Law
Languages : en
Pages : 413
Get Book Here
Book Description
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.
Author: D. Pîrvu
Publisher: Springer
ISBN: 1137000910
Category : Business & Economics
Languages : en
Pages : 386
Get Book Here
Book Description
Through the arguments for corporate tax harmonization in the EU and describing the current stage of this process, the legislative rules which are insufficient to solve the many problems implied by the proper functioning of the Single Market, are revealed. The book also exposes the issues involved in the consolidation of the corporate tax base.
Author: Ruud A. de Mooij
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 44
Get Book Here
Book Description
Author: Claudio Radaelli
Publisher: Routledge
ISBN: 1135106312
Category : Business & Economics
Languages : en
Pages : 270
Get Book Here
Book Description
This study explores the formation of the European Union's tax policy and asks why member states did not raise objections to it. The author's analysis is enriched by two further levels of inquiry. Firstly, he examines the 'Europeanization' of domestic tax policy in Italy and the UK, asking how domestic policy has changed and what is meant by 'Europeanization'. Secondly, he puts the European Union tax policy in the wider context of tax globalization. Will the liberalization of capital movement, tax havens and the flexibility of multinationals in managing their taxable incomes wreck the European Union's fragile tax policies?
Author: Carsten Wendt
Publisher: Springer Science & Business Media
ISBN: 3834981931
Category : Business & Economics
Languages : en
Pages : 247
Get Book Here
Book Description
Carsten Wendt analyses the necessity, the concept as well as potential advantages and effects of a common tax base for multinational enterprises in the European Union. He addresses important issues concerning a common tax base, such as the definition of the consolidated group, the technique and scope of consolidation and the formula used to allocate the consolidated tax base among the involved member states.
Author: Claudio Maria Radaelli
Publisher: CEPS
ISBN: 9789290793540
Category : Corporations
Languages : en
Pages : 76
Get Book Here
Book Description
Author: Luca Cerioni
Publisher: Edward Elgar Publishing
ISBN: 9781847205308
Category : Law
Languages : en
Pages : 292
Get Book Here
Book Description
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.
Author: Giuseppe Carone
Publisher:
ISBN:
Category : Revenue
Languages : en
Pages : 48
Get Book Here
Book Description
Recoge: 1. Introduction - 2. Structure and taxation in the European Union - 3. Recent trends and reforms - 4. The challenges ahead - 5. Conclusions.
Author: Michael Lang
Publisher: Edward Elgar Publishing
ISBN: 1782545425
Category : Law
Languages : en
Pages : 384
Get Book Here
Book Description
The book considers the impact of the CCCTB from the perspective of non-EU-based enterprises that are carrying on business in the EU through the operation of branches or subsidiaries in member states. It incorporates the perspectives of leading scholars
Author: D. Pîrvu
Publisher: Springer
ISBN: 1137000910
Category : Business & Economics
Languages : en
Pages : 250
Get Book Here
Book Description
Through the arguments for corporate tax harmonization in the EU and describing the current stage of this process, the legislative rules which are insufficient to solve the many problems implied by the proper functioning of the Single Market, are revealed. The book also exposes the issues involved in the consolidation of the corporate tax base.
