EU freedoms, non-EU countries and company taxation / Daniël Smit.

Author	Smit, D. S. (Daniël S.)
Title	EU freedoms, non-EU countries and company taxation / Daniël Smit.
Imprint	Alphen aan den Rijn, The Netherlands : Kluwer Law International ; Frederick, MD : Sold and distributed in North, Central and South America by Aspen Publishers, c2012
Descript	xxxii, 898 p. : ill. ; 25 cm.

CONTENT

Research question, scope and methodology -- The benchmark of international tax neutrality and the requirements of a genuine economic link under freedom of investment -- The notion of ’third countries’ under freedom of investment -- Relevant positive integration between member states and between member states and third countries -- Relevant negative integration between member states -- Freedom of investment between the member states and third countries : Access -- Freedom of investment between the member states and third countries : Discrimination and justification grounds -- Freedom of investment between the member states and third countries : The temporal scope -- Freedom of investment and indirectly held third-country investments in the field of corporate income taxation -- Recommendations for concerted legislative action

SUBJECT

Corporations -- Taxation -- Law and legislation -- European Union countries.
International business enterprises -- Taxation -- Law and legislation -- European Union countries
Investments
Foreign -- Taxation -- Law and legislation -- European Union countries
Intergovernmental tax relations -- European Union countries

LOCATION	CALL#	STATUS
Law Library (4th Floor)	JX4001 S63e 2012	CHECK SHELVES