EU freedoms, non-EU countries and company taxation / Daniel Smit.
Series: Eucotax series on European taxation ; v. 36.Publication details: Alphen aan den Rijn, The Netherlands : Kluwer Law International, c2012.Description: xxxii, 898 p. : ill. ; 25 cmISBN:- 9789041140418 (hd. bd. : alk. paper)
- 9041140417 (hd. bd.)
- 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
| Item type | Current library | Home library | Collection | Call number | Materials specified | Copy number | Status | Date due | Barcode | |
|---|---|---|---|---|---|---|---|---|---|---|
| AM | PERPUSTAKAAN UNDANG-UNDANG | PERPUSTAKAAN UNDANG-UNDANG KOLEKSI AM-P. UNDANG-UNDANG | - | C47.17KJE.S634 2 (Browse shelf(Opens below)) | 1 | Available | 00001519167 |
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.
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