EU freedoms, non-EU countries and company taxation - Smit, D. S. (Daniel S.) (Alphen aan den Rijn, The Netherlands : Kluwer Law International, 2012)
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.
Thesis (doctoral)--Universiteit van Tilburg.
Includes bibliographical references (p. [835]-870) and index.
Keywords: 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