书目详细信息
： European Union corporate tax law /
书目信息 机读格式(MARC)
| ISBN： | 9781107018990 (hardback) |
|---|---|
| ISBN： | 1107018994 (hardback) |
| 编目源： | DLC DLC DLC |
| 地理区域代码： | e------ |
| 个人名称： | HJI Panayi, Christiana. |
| 题名： | European Union corporate tax law / Christiana HJI Panayi. |
| 索书号： | D950.22/H677E |
| 出版发行项： | Cambridge, UK : Cambridge University Press, 2013. |
| 载体形态： | xviii, 394 pages ; 24 cm. |
| 书目附注： | Includes bibliographical references and index. |
| 格式化内容附注： | The historical background to EU corporate tax law -- EU corporate tax legislation -- The common consolidated corporate tax base -- The court of justice and the development of EU corporate tax law -- Tax obstacles to the cross-border movement of companies : direct investment -- Tax obstacles to cross-border portfolio investment -- Reorganisations under EU tax law -- Tax avoidance and EU law -- EU corporate tax law : interim conclusions and thoughts. |