"How does EU law affect Member State corporate tax systems and the cross-border activities of companies? This unique study 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...

Intro -- Foreword -- Preface -- Contents -- TABLE OF CASES -- TABLE OF LEGISLATION -- TABLE OF INTERNATIONAL INSTRUMENTS -- Introduction -- 1. Aggressive Tax Planning, Good Governance in Tax Matters and Corporate Social Responsibility: The New Themes -- 1.1. Harmful Tax Competition, Tax Havens,...

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...

This article examines some aspects of the European Union's corporate tax set-up which correspond to aspects of a country's corporate tax regime. The overarching question is whether there is such a thing as EU corporate tax law. This article seeks to address this in the context of the following...