EU freedoms, non-EU countries and company taxation

Publication Data

• Title EU freedoms, non-EU countries and company taxation
• Author D. S. Smit
• Publisher Kluwer Law International
• Publication date 2012
• Publication location Alphen aan den Rijn, The Netherlands
• Language English

Descriptive Notes

Thesis (doctoral)--Universiteit van Tilburg.

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.

Topics

• 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

EU freedoms, non-EU countries and company taxation by D. S. Smit. ISBN 9789041140418. Published by Kluwer Law International in 2012. Publication and catalogue information, links to buy online and reader comments.