European Union Corporate Tax Law Panayi Hardback Cambridge University Press 2e

European Union Corporate Tax Law Panayi Hardback Cambridge University Press 2e

European Union Corporate Tax LawAuthor(s): Christiana H. J. I. Panayi\nFormat: Hardback\nPublisher: Cambridge University Press, United Kingdom\nImprint: Cambridge University Press\nISBN-13: 9781108839020, 978-1108839020\nSynopsis\nHow 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 di.

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