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Vol 21 No 9 Sept/Oct 2016

Book of the Month

Cover of Goode on Commercial Law

Goode on Commercial Law

Edited by: Ewan McKendrick
Price: £170.00

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European Union Corporate Tax Law

ISBN13: 9781107018990
Published: May 2013
Publisher: Cambridge University Press
Country of Publication: UK
Format: Hardback
Price: £99.99

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How does EU law affect Member State corporate tax systems and the cross-border activities of companies? This unique study 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.

Existing legislation, soft-law and the case-law of the Court of Justice are examined. The proposed CCCTB Directive and its potential application through enhanced co-operation are also considered. In addition to the tax issues pertaining to direct investment, the author examines the taxation of passive investment income, corporate reorganisations, exit taxes and the restrictive effect of domestic anti-abuse regimes. By doing so, the convergences and divergences arising from the interplay of EU corporate tax law and international tax law, especially the OECD model, are uncovered and highlighted.

Company Law, EU Law, Taxation
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.

Series: Cambridge Tax Law Series

Value Added Tax: A Comparative Approach 2nd ed ISBN 9781107042988
Published July 2015
Cambridge University Press
The Rise of the Value-Added Tax ISBN 9781107044128
Published April 2015
Cambridge University Press
Value Added Tax: A Comparative Approach 2nd ed ISBN 9781107617629
Published March 2015
Cambridge University Press
Corporate Tax Law: Structure, Policy and Practice ISBN 9781107033535
Published March 2013
Cambridge University Press
Tax Expenditure Management: A Critical Assessment ISBN 9781107007369
Published February 2013
Cambridge University Press
The Taxation of Corporate Groups Under Consolidation: An International Comparison ISBN 9781107033498
Published December 2012
Cambridge University Press
Resolving Transfer Pricing Disputes: A Global Analysis ISBN 9781107026599
Published November 2012
Cambridge University Press
Anglo-American Corporate Taxation: Tracing the Common Roots of Divergent Approaches ISBN 9780521887762
Published September 2011
Cambridge University Press
International Taxation of Permanent Establishments: Principles and Policy ISBN 9780521516327
Published September 2011
Cambridge University Press
Tax Policy, Women and the Law: UK and Comparative Perspectives ISBN 9780521878036
Published November 2010
Cambridge University Press
International Commercial Tax ISBN 9780521853118
Published July 2010
Cambridge University Press
The Victorian Taxpayer and the Law: A Study in Constitutional Conflict ISBN 9780521899246
Published April 2009
Cambridge University Press
International Tax as International Law: An Analysis of the International Tax Regime ISBN 9780521618014
Published October 2007
Cambridge University Press
Income Tax in Common Law Jurisdictions: Volume 1 - From the Origins to 1820 ISBN 9780521870832
Published November 2006
Cambridge University Press