Business & Economics Books:

European Union Corporate Tax Law

Click to share your rating 0 ratings (0.0/5.0 average) Thanks for your vote!
$317.99
Available from supplier

The item is brand new and in-stock with one of our preferred suppliers. The item will ship from a Mighty Ape warehouse within the timeframe shown.

Usually ships in 3-4 weeks

Buy Now, Pay Later with:

4 payments of $79.50 with Afterpay Learn more

Availability

Delivering to:

Estimated arrival:

  • Around 19 Jun - 1 Jul using International Courier

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.

Author Biography:

Christiana HJI Panayi is a Professor in Tax Law in the Centre for Commercial Law Studies at Queen Mary University of London. She has served as an expert member in the Commission's Joint Transfer Pricing Forum, the Platform for Tax Good Governance and the UK's Institute for Fiscal Studies. She has previously held positions at NYU and Sorbonne University. She is a (non-practicing) solicitor of England & Wales and an advocate of the Cyprus Supreme Court.
Release date Australia
June 17th, 2021
Audience
  • Professional & Vocational
Edition
2nd Revised edition
Illustrations
Worked examples or Exercises
Pages
450
Dimensions
158x235x29
ISBN-13
9781108839020
Product ID
34667063

Customer reviews

Nobody has reviewed this product yet. You could be the first!

Write a Review

Marketplace listings

There are no Marketplace listings available for this product currently.
Already own it? Create a free listing and pay just 9% commission when it sells!

Sell Yours Here

Help & options

Filed under...