TY  - BOOK
AU  - Smit,D.S.
TI  - EU freedoms, non-EU countries and company taxation
T2  - EUCOTAX series on European taxation
SN  - 9789041140418 (hd. bd. : alk. paper)
PY  - 2012///
CY  - Alphen aan den Rijn, The Netherlands
PB  - Kluwer Law International
KW  - Corporations
KW  - Taxation
KW  - Law and legislation
KW  - European Union countries
KW  - International business enterprises
KW  - Investments, Foreign
KW  - Intergovernmental tax relations
N1  - Thesis (doctoral)--Universiteit van Tilburg; Includes bibliographical references (p. [835]-870) and index; 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
UR  - http://www.loc.gov/catdir/toc/fy13pdf01/2012471093.html
ER  -