EU freedoms, non-EU countries and company taxation
By: Daniël Smit
Series: EUCOTAX series on European taxation -- v. 36; Eucotax series on European taxation -- v. 36.
Publisher: Kluwer Law International; Sold and distributed in North, Central and South America by Aspen Publishers
Published: 2012
Place of publication: Alphen aan den Rijn, The Netherlands; Frederick, MD
Language: eng
Number of pages: 898
ISBN-13: 9789041140418
Subjects: International business enterprises; Corporations; Taxation; Law and legislation; Foreign Investments; Intergovernmental tax relations
Notes: Thesis (doctoral)--Universiteit van Tilburg.

Includes bibliographical references (p. [835]-870) and index.
Table of contents: title: Research question, scope and methodology; title: The benchmark of international tax neutrality and the requirements of a genuine economic link under freedom of investment; title: The notion of 'third countries' under freedom of investment; title: Relevant positive integration between member states and between member states and third countries; title: Relevant negative integration between member states; title: Freedom of investment between the member states and third countries : Access; title: Freedom of investment between the member states and third countries : Discrimination and justification grounds; title: Freedom of investment between the member states and third countries : The temporal scope; title: Freedom of investment and indirectly held third-country investments in the field of corporate income taxation; title: Recommendations for concerted legislative action; title: Summary and conclusions.