EU Corporate Law and EU Company Tax Law

Front Cover
Edward Elgar Publishing, Jan 1, 2007 - Law - 263 pages
With the European Union striving to become the world's most competitive economy, the developments in the two closely interconnected areas of European corporate law and European company tax law are of utmost importance.
 

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Contents

an increased scope for tax competition among Member States
3
FROM THE OBJECTIVE OF A COMMON SYSTEM OF TAXATION TO THE RESULT OF A DISTORTED TAX COMPETITION
4
OVERVIEW
17
13 UNINTENTIONAL CONTRIBUTION OF THE LATEST ECJ CASE LAW ON THE 1990 DIRECTIVES TO TAX COMPETITION
18
14 CRUCIAL DEVELOPMENTS OF THE ECJ TAX CASE LAW ON COMPANIES FREEDOM OF ESTABLISHMENT AND THEIR POTENTIAL ...
36
15 CURRENT COMPANY TAXATION ENVIRONMENT WITHIN THE COMMUNITY COMMISSION ORIENTATIONS AND UNDERLYING A...
50
16 A PROBLEMATIC UNRESOLVED ISSUE
56
2 Latest ECJ rulings on the freedom of establishment in the context of EC company law developments
68
43 INTRAEC COMPETITION IN COMPANY LAWS AND EC LAW
160
44 SUPRANATIONAL INSTRUMENTS AS VEHICLES FOR A LEGAL COMPETITION COMPATIBLE WITH EC LAW?
174
5 Hypothesis for truly supranational developments
191
51 HYPOTHESIS FOR THE TAXATION REGIME OF THE SE
192
52 HYPOTHESIS ON THE CURRENT PROPOSAL ON THE EPC
199
53 EUROPEAN FORMS OF PARTNERSHIPS AND THEIR TAXATION REGIMES
202
6 Conclusions
207
62 FINAL REMARKS
211

22 THE UBERSEERING RULING
69
23 THE ECJS FINDINGS IN INSPIRE ART
75
24 A KEY COMPANY LAW IMPLICATION FROM A TAX RULING
78
25 AND A COMPANY LAW RULING WITH TAX IMPLICATIONS
80
3 From the limits of the EC company law harmonization programme to the limited supranationality in the SE
88
THE SE
91
THE SCE OVERVIEW
125
34 FINAL OBSERVATION
126
The response to the challenge of legal competition a supranational solution?
139
suggestions
141
42 COMPETITION IN CORPORATE TAXATION WITHIN THE EC AND EC LAW
146
Appendices
215
Appendix I Examples of the race to the bottom legal competition among Member States in corporate taxation and company laws
217
Appendix II Functioning of the pilot HST and CCBT schemes
220
Appendix III EC corporate tax law implementation in Member States
222
Appendix IV Key cases of relevance to company direct taxation
236
Appendix V Increasing opportunities for expansion strategies in the new wider Europe
240
Appendix V Update
246
Bibliography
251
Further reading
258
Index
261
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