Smit, D. S. <br/><br/>
EU freedoms, non-EU countries and company taxation / 
Daniel Smit. 
 - Alphen aan den Rijn, The Netherlands :  Kluwer Law International,  c2012. 
 - xxxii, 898 p. :  ill. ;  25 cm. 
 - EUCOTAX series on European taxation ;  v. 36 .
 - Eucotax series on European taxation ;  v. 36. .
<br/><br/>Thesis (doctoral)--Universiteit van Tilburg. 
<br/><br/>Includes bibliographical references (p. [835]-870) and index. 
<br/><br/>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. 
<br/><br/><label>ISBN: </label>9789041140418 (hd. bd. : alk. paper)  RM877.80 9041140417 (hd. bd.) 
<br/><br/><label>Subjects--Topical Terms: </label><br/>Corporations--Taxation--Law and legislation--European Union countries.<br/>International business enterprises--Taxation--Law and legislation--European Union countries.<br/>Investments, Foreign--Taxation--Law and legislation--European Union countries.<br/>Intergovernmental tax relations--European Union countries.