European Union Corporate Tax Law

Christiana H. J. I. Panayi

• Publisher: Cambridge University Press
• Year: 2021
• Print ISBN: 9781108839020
• eBook ISBN: 9781108983785
• Edition: 2
• Topic: Law
• Subtopic: Tax Law
• Index: Law

How does EU law affect Member State corporate tax systems and the cross-border activities of companies? This book 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. Christiana HJI Panayi examines existing legislation, soft law, and the case law of the Court of Justice, as well as the Commission's burgeoning external tax policy initiatives. The book not only explores the tax issues pertaining to direct investment, but also analyzes the taxation of passive investment income, corporate reorganisations, exit taxes, and the treatment of anti-abuse regimes. Through this careful analysis, the book highlights the convergences and divergences arising from the interplay between EU corporate tax law and international tax law, especially the OECD model tax convention. This second edition also reviews developments in the context of the State aid prohibition and high-profile cases on tax rulings.

Table of contents

• Cover
• Half-title page
• Series page
• Title page
• Copyright page
• Dedication
• Contents
• Foreword to the First Edition by Malcolm Gammie QC
• Foreword to the First Edition by Michael Lang
• Foreword to the Second Edition by Philip Baker
• Preface to the First Edition
• Preface to the Second Edition
• 1 A Historical Trajectory of 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