European Union Corporate Tax Law

Christiana H. J. I. Panayi (Queen Mary University of London)

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English

Cambridge University Press
17 June 2021

Taxation; Taxation & duties law

Series: Cambridge Tax Law Series

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.

By: Christiana H. J. I. Panayi (Queen Mary University of London)
Imprint: Cambridge University Press
Country of Publication: United Kingdom
Edition: 2nd Revised edition
Dimensions: Height: 235mm, Width: 158mm, Spine: 29mm
Weight: 730g
ISBN: 9781108839020
ISBN 10: 1108839029
Series: Cambridge Tax Law Series
Pages: 450
Publication Date: 17 June 2021
Audience: Professional and scholarly , Undergraduate
Format: Hardback
Publisher's Status: Active

Christiana HJI Panayi is a Professor in Tax Law in the Centre for Commercial Law Studies at Queen Mary University of London. She has served as an expert member in the Commission's Joint Transfer Pricing Forum, the Platform for Tax Good Governance and the UK's Institute for Fiscal Studies. She has previously held positions at NYU and Sorbonne University. She is a (non-practicing) solicitor of England & Wales and an advocate of the Cyprus Supreme Court.

Reviews for European Union Corporate Tax Law

'The strength of the book lies in its holistic approach towards primary and secondary EU law in the field of corporation tax law, and in the meticulous and learned analysis of CJEU case law and its ramifications. It is therefore of great value as a textbook for students, as well as for practitioners who look for a systematic and concise handbook to familiarise themselves with the central elements of this area of law.' Joachim Englisch, British Tax Review