Skip to main content Accessibility help
×

Maintenance update

Due to planned maintenance, between 07:00 - 16:00 (UTC) purchasing will not be available. We apologise for any inconvenience.

  1. Home
  2. Books
  3. European Union Corporate Tax Law
  • Cited by 6
      • 2nd edition
      Show more authors
      • You may already have access via personal or institutional login
    • Select format
    • Publisher:
      Cambridge University Press
      Publication date:
      28 May 2021
      17 June 2021
      ISBN:
      9781108979528
      9781108839020
      DOI:
      https://doi.org/10.1017/9781108979528
      Dimensions:
      (229 x 152 mm)
      Weight & Pages:
      0.73kg, 396 Pages
      Dimensions:
      Weight & Pages:
      • Subjects:
      European Law, Law, Finance and Accountancy, Taxation Law
      Series:
      Cambridge Tax Law Series
    You may already have access via personal or institutional login
    • Selected: Digital
    Add to cart View cart Buy from Cambridge.org
    Subjects:
    European Law, Law, Finance and Accountancy, Taxation Law
    Series:
    Cambridge Tax Law Series
    Information

    Book description

    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.

    Reviews

    ‘The strength of the book lies in its holistic approach towards primary and secondary EU law in the field of corporation tax law, and in the meticulous and learned analysis of CJEU case law and its ramifications. It is therefore of great value as a textbook for students, as well as for practitioners who look for a systematic and concise handbook to familiarise themselves with the central elements of this area of law.’

    Joachim Englisch Source: British Tax Review

    Refine List

    Actions for selected content:

    Select all | Deselect all
    • View selected items
    • Export citations
    • Download PDF (zip)
    • Save to Kindle
    • Save to Dropbox
    • Save to Google Drive

    Save Search

    You can save your searches here and later view and run them again in "My saved searches".

    Please provide a title, maximum of 40 characters.
    Cancel
    ×

    Contents

    Contents

    Metrics

    Altmetric attention score

    Full text views

    Total number of HTML views: 0
    Total number of PDF views: 0 *
    Loading metrics...

    Book summary page views

    Total views: 0 *
    Loading metrics...

    * Views captured on Cambridge Core between #date#. This data will be updated every 24 hours.

    Usage data cannot currently be displayed.

    Accessibility standard: Unknown

    Why this information is here

    This section outlines the accessibility features of this content - including support for screen readers, full keyboard navigation and high-contrast display options. This may not be relevant for you.

    Accessibility Information

    Accessibility compliance for the PDF of this book is currently unknown and may be updated in the future.