European Union Corporate Tax Law

ISBN: 9781107352483 出版年：2013 页码：414 Christiana HJI Panayi Cambridge University Press

Introduction 1. The historical background to EU corporate tax law 2. EU corporate tax legislation 3. The common consolidated corporate tax base 4. The Court of Justice and the development of EU corporate tax law 5. Tax obstacles to the cross-border movement of companies - direct investment 6. Tax obstacles to cross-border portfolio investment 7. Reorganisations under EU tax law 8. Tax avoidance and EU law EU corporate tax law: interim conclusions and thoughts.