Christiana Hji Panayi

European Union Corporate Tax Law

• Gebundenes Buch

Produktdetails

• Verlag: Cambridge University Press
• Seitenzahl: 396
• Erscheinungstermin: 17. Juni 2021
• Englisch
• Abmessung: 235mm x 157mm x 26mm
• Gewicht: 724g
• ISBN-13: 9781108839020
• ISBN-10: 1108839029
• Artikelnr.: 61264339

Autorenporträt

Christiana HJI Panayi is a Professor in Tax Law in the Centre for Commercial Law Studies at Queen Mary University of London. She has served as an expert member in the Commission's Joint Transfer Pricing Forum, the Platform for Tax Good Governance and the UK's Institute for Fiscal Studies. She has previously held positions at NYU and Sorbonne University. She is a (non-practicing) solicitor of England & Wales and an advocate of the Cyprus Supreme Court.

Inhaltsangabe

Foreword
Preface
1. The historical background to EU corporate tax law
2. EU corporate tax legislation
3. The Court of Justice and the development of EU corporate tax law
4. Tax obstacles to the cross-border movement of companies: direct investment
5. Tax obstacles to cross-border portfolio investment
6. Reorganisations under EU tax law
7. Tax avoidance and EU law
8. State aid and taxation
9. EU corporate tax law: more interim conclusions and thoughts.