European Union Corporate Tax Law

List of contents

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.

About the author

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.

Summary

This is an essential book for academics, practitioners and government officials interested in EU corporate tax law and international tax law. Christiana HJI Panayi provides an in-depth analysis of a number of tax issues affecting companies in the EU and reviews some of the high-profile debates in this area.

Product details

• Authors: Christiana HJI Panayi, Christiana Hji (Queen Mary University of L Panayi, Panayi Christiana H. J. I.
• Publisher: Cambridge University Press ELT
• Languages: English
• Product format: Hardback
• Released: 31.05.2021
• EAN: 9781108839020
• ISBN: 978-1-108-83902-0
• No. of pages: 450
• Series: Cambridge Tax Law Series
• Subjects: Guides > Law, job, finance > Taxes; Social sciences, law, business > Law > International law, foreign law; LAW / Taxation, Taxation, EU (European Union), Taxation and duties law, Public finance and taxation, Taxation & duties law