Christiana HJI Panayi's Books

European Union Corporate Tax Law

By: Christiana HJI Panayi

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European Union Corporate Tax Law

By: Christiana HJI Panayi

Tax law is a growing area of interest. It is included as a subdivision in many areas of study and is a key consideration in business needs throughout the world. Books in this series expose the theoretical underpinning behind the law to shed light on taxation systems, so that the questions to be asked when addressing an issue become clear. These academic books, written by leading scholars, are a central port of call for information on tax law, with content illustrated by case law and legislation. The books will be of interest to those studying law, business, economics, accounting and finance courses"--

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Page Count

373

Published Date

ISBN 10

1108979521

ISBN 13

9781108979528

European Union Corporate Tax Law

By: Christiana H. J. I. Panayi

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European Union Corporate Tax Law

By: Christiana H. J. I. Panayi

How does EU law affect Member State corporate tax systems and the cross-border activities of companies? This book traces the historical development of EU corporate tax law and provides an in-depth analysis of a number of issues affecting companies, groups of companies, and permanent establishments. Christiana HJI Panayi examines existing legislation, soft law, and the case law of the Court of Justice, as well as the Commission's burgeoning external tax policy initiatives. The book not only explores the tax issues pertaining to direct investment, but also analyzes the taxation of passive investment income, corporate reorganisations, exit taxes, and the treatment of anti-abuse regimes. Through this careful analysis, the book highlights the convergences and divergences arising from the interplay between EU corporate tax law and international tax law, especially the OECD model tax convention. This second edition also reviews developments in the context of the State aid prohibition and high-profile cases on tax rulings.

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Page Count

397

Publisher

Cambridge University Press

Published Date

ISBN 10

1108983480

ISBN 13

9781108983488

Advanced Issues in International and European Tax Law

By: Christiana HJI Panayi

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Advanced Issues in International and European Tax Law

By: Christiana HJI Panayi

This book examines recent developments and high-profile debates that have arisen in the field of international tax law and European tax law. Topics such as international tax avoidance, corporate social responsibility, good governance in tax matters, harmful tax competition, state aid, tax treaty abuse and the financial transaction tax are considered. The OECD/G20 project on Base Erosion and Profit Shifting (BEPS) features prominently in the book. The interaction with the European Union's Action Plan to strengthen the fight against tax fraud and tax evasion is also considered. Particular attention is paid to specific BEPS deliverables, exploring them through the prism of European Union law. Can the two approaches be aligned or are there inherent conflicts between them? The book also explores whether, when it comes to aggressive tax planning, there are internal conflicts between the established case law of the Court of Justice and the emerging policy of the European institutions. By so doing it offers a review of issues which are of constitutional importance to the European Union. Finally, the book reflects on the future of international and European tax law in the post-BEPS world.

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373

Publisher

Bloomsbury Publishing

Published Date

ISBN 10

1849469547

ISBN 13

9781849469548

Advanced Issues in International and European Tax Law

By: Christiana HJI Panayi

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Advanced Issues in International and European Tax Law

By: Christiana HJI Panayi

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383

Publisher

Bloomsbury Publishing

Published Date

ISBN 10

1849469555

ISBN 13

9781849469555

European Union Corporate Tax Law

By: Christiana HJI Panayi

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European Union Corporate Tax Law

By: Christiana HJI Panayi

How do the tax implications of European integration affect companies' cross-border movements and investment strategies?

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413

Publisher

Cambridge University Press

Published Date

ISBN 10

1107018994

ISBN 13

9781107018990

Double Taxation, Tax Treaties, Treaty-shopping and the European Community

By: Christiana H. J. I. Panayi

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Double Taxation, Tax Treaties, Treaty-shopping and the European Community

By: Christiana H. J. I. Panayi

Double taxation is unquestionably a problem in the European Community and one that must be dealt with urgently. Not only does it create economic distortions and breach the principle of neutrality of taxation but it also constitutes a major obstacle to international trade decreasing the economies of scale for investors wishing to venture beyond their national boundaries. Arguably, it is a problem that challenges the very essence of the common market. This book cogently examines a number of critical issues stemming from double taxation in the European Union: The problem of juridical double taxation and how tax treaties have been used to mitigate it. How a federation of fiscally independent states such as the United States has dealt with double taxation and tax location shopping the latter as an analogue to treaty-shopping. The European Union's attitude to juridical double taxation and tax treaties. Whether treaty-shopping practices might in fact enjoy the protection of fundamental freedoms and whether anti-treaty-shopping provisions restrict the application of such freedoms.

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Page Count

296

Published Date

ISBN 10

9041126589

ISBN 13

9789041126580

Book's by Christiana HJI Panayi

European Union Corporate Tax Law

European Union Corporate Tax Law

European Union Corporate Tax Law

European Union Corporate Tax Law

Advanced Issues in International and European Tax Law

Advanced Issues in International and European Tax Law

Advanced Issues in International and European Tax Law

Advanced Issues in International and European Tax Law

European Union Corporate Tax Law

European Union Corporate Tax Law

Double Taxation, Tax Treaties, Treaty-shopping and the European Community

Double Taxation, Tax Treaties, Treaty-shopping and the European Community

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