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[ 洋図書 ] European Union corporate tax law / ( Cambridge tax law series )

Christiana HJI Panayi. -- Cambridge University Press, -- 2013. --

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ISBN [1107018994] (hardback)
ISBN13桁 9781107018990 (hardback)
テキストの言語 英語                  
分類：NDC10版 345.35
個人著者標目 HJI Panayi, Christiana.
本タイトル European Union corporate tax law /
著者名 Christiana HJI Panayi.
出版地・頒布地 Cambridge, UK :
出版者・頒布者名 Cambridge University Press,
出版年・頒布年 2013.
数量 xviii, 394 p. ;
大きさ 24 cm.
書誌注記 Includes bibliographical references and index.
内容注記 The 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.
要約、抄録、注釈等 "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"--
統一タイトル(シリーズ副出標目) Cambridge tax law series.
シリーズ名・巻次 Cambridge tax law series 
一般件名 Corporations -- Law and legislation -- European Union countries.
LAW / Taxation.
地名件名 Europe -- European Union countries.
資料情報1 『European Union corporate tax law /』（Cambridge tax law series）　Christiana HJI Panayi.　Cambridge University Press,　2013. （所蔵館：中央　 請求記号：F/345.3/H67/E　 資料コード：7102688956）
URL https://catalog.library.metro.tokyo.lg.jp/winj/opac/switch-detail.do?lang=ja&bibid=1352007608

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