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TitleEU freedoms, non-EU countries and company taxation
Author 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


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

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

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