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Informationen zum Autor Christiana H. J. I. Panayi is a senior lecturer in tax law at the Centre for Commercial Law Studies! Queen Mary! University of London! where she teaches EU tax law and international tax law. She is also a research fellow at the Institute for Fiscal Studies and a visiting professor at University of Paris IV! Paris-Sorbonne. She has published extensively in the area of EU and international tax law and speaks regularly at tax conferences. She is also a solicitor of England and Wales and an advocate of the Cyprus Supreme Court. Klappentext 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. Zusammenfassung 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. Inhaltsverzeichnis 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.
