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Author HJI Panayi, Christiana.
Title European Union corporate tax law [electronic resource] / Christiana HJI Panayi.
Publication Info. Cambridge [England] : Cambridge University Press, 2013.
Location Call No. Status Notes
 Libraries Electronic Books  ELECTRONIC BOOKS-DDA    AVAIL. ONLINE
Description 1 online resource.
Bibliography Includes bibliographical references and index.
Contents Machine generated contents note: 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.
Reproduction Electronic reproduction. Perth, W.A. Available via World Wide Web.
Note Description based on print version record.
Subject Corporations -- Taxation -- Law and legislation -- European Union countries.
Added Author Ebooks Corporation
Related To Original 9781107018990 1107018994 (DLC) 2012044896
ISBN 1139093827 (electronic bk.)
9781139093828 (electronic bk.)
9781107018990 (hardback)
1107018994 (hardback)
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