European Union Corporate Tax Law : 2nd Edition - Christiana HJI Panayi

European Union Corporate Tax Law

2nd Edition

By: Christiana HJI Panayi

Hardcover | 17 June 2021 | Edition Number 2

At a Glance

Hardcover


RRP $212.95

$177.75

17%OFF

or 4 interest-free payments of $44.44 with

 or 

Aims to ship in 7 to 10 business days

When will this arrive by?
Enter delivery postcode to estimate

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.
Industry Reviews
'The strength of the book lies in its holistic approach towards primary and secondary EU law in the field of corporation tax law, and in the meticulous and learned analysis of CJEU case law and its ramifications. It is therefore of great value as a textbook for students, as well as for practitioners who look for a systematic and concise handbook to familiarise themselves with the central elements of this area of law.' Joachim Englisch, British Tax Review

More in Taxation & Duties Law

Income Taxation Commentary & Materials : 10th Edition - Graeme Cooper

RRP $157.00

$128.95

18%
OFF
Foundations of Taxation Law : 15th Edition - Stephen  Barkoczy

RRP $179.95

$141.25

22%
OFF
Fundamental Tax Legislation 2024 - Dale Pinto

RRP $140.00

$121.75

13%
OFF
Core Tax Legislation and Study Guide 2022 : 25th edition - Stephen Barkoczy
Mixed Fortunes : A History of Tax Reform in Australia - Paul Tilley
Australian Taxation Law Cases 2021 - Kerrie Sadiq

RRP $130.00

$99.80

23%
OFF
Tax Kit 1 2024 - Robert Deutsch

Multi-Item Pack

RRP $299.00

$219.25

27%
OFF
Taxation of Corporate Finance - David Southern
Fairness in International Taxation - Benita  Mathew

RRP $180.00

$132.25

27%
OFF
Cryptoasset Taxation - Dion Seymour

$294.95

Foundations of Taxation Law 2022 : 14th edition - Stephen Barkoczy

RRP $156.95

$119.25

24%
OFF
Australian Tax Legislation Vol 1 - 3 : 2022 - Thomson Reuters Editors

RRP $341.00

$282.25

17%
OFF
Concise Tax Legislation 2021 - Paul Kenny

RRP $143.00

$114.75

20%
OFF
Foundations of Taxation Law 2021 : 13th edition - Stephen Barkoczy

RRP $150.00

$123.50

18%
OFF
Core Tax Legislation and Study Guide 2021 : 24th edition - Stephen Barkoczy
Land and Buildings Transaction Tax 2024/25 - Graeme Connell

RRP $170.00

$125.75

26%
OFF
Tax, Public Finance, and the Rule of Law - Dominic de Cogan

RRP $180.00

$132.25

27%
OFF
Foundations of Taxation Law 2020 : 12th edition - Stephen Barkoczy

RRP $150.00

$120.35

20%
OFF