Book contents
- Frontmatter
- Dedication
- Contents
- Foreword to the First Edition by Malcolm Gammie QC
- Foreword to the First Edition by Michael Lang
- Foreword to the Second Edition by Philip Baker
- Preface to the First Edition
- Preface to the Second Edition
- 1 A Historical Trajectory of EU Corporate Tax Law
- 2 EU Corporate Tax Legislation
- 3 The Court of Justice and the Development of EU Corporate Tax Law
- 4 Tax Obstacles to the Cross-Border Movement of Companies: Direct Investment
- 5 Tax Obstacles to Cross-Border Portfolio Investment
- 6 Reorganisations under EU Tax Law
- 7 Tax Avoidance and EU Law
- 8 State Aid and Taxation
- 9 EU Corporate Tax Law: More Interim Conclusions and Thoughts
9 - EU Corporate Tax Law: More Interim Conclusions and Thoughts
Published online by Cambridge University Press: 28 May 2021
Book contents
- Frontmatter
- Dedication
- Contents
- Foreword to the First Edition by Malcolm Gammie QC
- Foreword to the First Edition by Michael Lang
- Foreword to the Second Edition by Philip Baker
- Preface to the First Edition
- Preface to the Second Edition
- 1 A Historical Trajectory of EU Corporate Tax Law
- 2 EU Corporate Tax Legislation
- 3 The Court of Justice and the Development of EU Corporate Tax Law
- 4 Tax Obstacles to the Cross-Border Movement of Companies: Direct Investment
- 5 Tax Obstacles to Cross-Border Portfolio Investment
- 6 Reorganisations under EU Tax Law
- 7 Tax Avoidance and EU Law
- 8 State Aid and Taxation
- 9 EU Corporate Tax Law: More Interim Conclusions and Thoughts
Summary
Chapter 9 is the final chapter which summarises some of the conclusions from each of the previous chapters. There is also a discussion as to the future of EU corporate tax law, in light of recent developments such as Brexit, the EU list of non-cooperative tax jurisdictions, covid-19 etc
- Type
- Chapter
- Information
- European Union Corporate Tax Law , pp. 361 - 374Publisher: Cambridge University PressPrint publication year: 2021