European Union corporate tax law

Includes bibliographical references and index.; "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...

Mô tả đầy đủ

Đã lưu trong:

Chi tiết về thư mục
Tác giả chính:	HJI Panayi, Christiana
Định dạng:	Sách
Ngôn ngữ:	Undetermined
Được phát hành:	Cambridge, UK Cambridge University Press 2013
Những chủ đề:	Corporations > Taxation > Law and legislation > European Union countries.; Liên kết > Thuế > Luật và pháp luật > Các nước liên minh Châu Âu
Truy cập trực tuyến:	http://lrc.tdmu.edu.vn/opac/search/detail.asp?aID=2&ID=24701
Các nhãn:	Thêm thẻ Không có thẻ, Là người đầu tiên thẻ bản ghi này!

Thư viện lưu trữ:	Trung tâm Học liệu Trường Đại học Thủ Dầu Một


LEADER	01734nam a2200205Ia 4500
001	TDMU_24701
008	210410s9999 xx 000 0 und d
082			\|a 343.24067
090			\|b HJ300P105
100			\|a HJI Panayi, Christiana
245		0	\|a European Union corporate tax law
245		0	\|c Christiana HJI Panayi
260			\|a Cambridge, UK
260			\|b Cambridge University Press
260			\|c 2013
300			\|a xviii, 394 pages
520			\|a Includes bibliographical references and index.; "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"
650			\|a Corporations \|x Taxation \|x Law and legislation \|z European Union countries.; Liên kết \|x Thuế \|x Luật và pháp luật \|z Các nước liên minh Châu Âu
856			\|u http://lrc.tdmu.edu.vn/opac/search/detail.asp?aID=2&ID=24701
980			\|a Trung tâm Học liệu Trường Đại học Thủ Dầu Một

European Union corporate tax law

Những quyển sách tương tự