EU freedoms, non-EU countries and company taxation /
Smit, D. S.(Daniël S.)
Alphen aan den Rijn, The Netherlands : Kluwer Law International ; Biggleswade : Sold and distributed in the UK by Turpin Distribution,
c2012.
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.
Corporations
International business enterprises
Investments, Foreign
Intergovernmental tax relations