Research Handbook on European Union Taxation Law - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Research Handbook on European Union Taxation Law write by Christiana HJI Panayi. This book was released on 2020-01-31. Research Handbook on European Union Taxation Law available in PDF, EPUB and Kindle. Offering a comprehensive exploration of EU taxation law, this engaging Research Handbook investigates the associated legal principles in the context of both direct and indirect taxation. The important issues and debates arising from these general principles are expertly unpicked, with leading scholars examining the status quo as well as setting out a clear agenda for future research.
European Union Corporate Tax Law
European Union Corporate Tax Law - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook European Union Corporate Tax Law write by Christiana HJI Panayi. This book was released on 2013-05-09. European Union Corporate Tax Law available in PDF, EPUB and Kindle. 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.
Taxation in European Union
Taxation in European Union - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Taxation in European Union write by Pietro Boria. This book was released on 2017-04-04. Taxation in European Union available in PDF, EPUB and Kindle. This book provides a comprehensive and systematic overview of the main topics of taxation in European law. The sequence of arguments follows an institutional logic, respecting the academic tradition of tax law. It first outlines the general framework of EU institutions, with a particular focus on the set of regulations regarding taxation with reference to the stage of formation of EU rules and the potential contrast with national legal systems. It then explores the general principles emerging from the European treaties that typically involve the taxation system, and examines in detail the fiscal importance of European freedoms, the principle of tax non-discrimination, the balance between national interest and EU values, tax harmonization, state aids and other general principles applicable in tax jurisdiction. Lastly, it offers an overall assessment of the development of the European integration process, with particular regard to the nexus between taxation power and sovereignty, in order to highlight the possible and desirable next stages of the evolution of “European tax law”.
Research Handbook on European State Aid Law
Research Handbook on European State Aid Law - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Research Handbook on European State Aid Law write by Leigh Hancher. This book was released on 2021-01-29. Research Handbook on European State Aid Law available in PDF, EPUB and Kindle. This revised and updated Research Handbook on European State Aid Law brings together established academics and practitioners to provide a wide-ranging coverage of the field. Incorporating political science, economics and the law in its analysis, it provides a strong overview of the salient issues in State aid law and policy.
Research Handbook on EU Media Law and Policy
Research Handbook on EU Media Law and Policy - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Research Handbook on EU Media Law and Policy write by Parcu, Pier L.. This book was released on 2021-09-21. Research Handbook on EU Media Law and Policy available in PDF, EPUB and Kindle. This cutting-edge Research Handbook presents a comprehensive overview of the European Union’s influence on the regulation of the media sector in the digital age. It explores and compares several areas of European legislation that have an impact on the media sector, defined in a broad sense for its capacity to influence the public opinion at large.
