Books+ Search Results
EU freedoms, non-EU countries and company taxation
Author
Title
EU freedoms, non-EU countries and company taxation / Daniël Smit.
ISBN
9789041140418 (hd. bd.)
9041140417 (hd. bd.)
Published
Alphen aan den Rijn : Kluwer Law International ; Frederick, MD : Sold and distributed in North, Central, c2012.
Physical Description
xxxii, 898 pages : illustrations ; 25 cm.
Format
Books
Language
English
Added to Catalog
December 03, 2012
Series
EUCOTAX series on European taxation ; volume 36.
Bibliography
Includes bibliographical references (pages [835]-870) and index.
Contents
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
Summary and conclusions.
Subjects
Bookmark As
Citation
