株式会社極東書店トップ ＞ 商品一覧 ＞ The EU Passive Income Tax Directives : A Commentary on the Parent-Subsidiary and Interest-Royalty Directives.
商品詳細
The EU Passive Income Tax Directives : A Commentary on the Parent-Subsidiary and Interest-Royalty Directives.
・ISBN 978-1-0353-3428-5 hard GB£ 165.00
￥52,272.- (税込) ※（※）価格はご注文時の参考価格となります。
納品価格につきましては書籍の入荷時点で確定となります。
版元の原価改定、外国為替の変動等により異なる場合がございますので、予めご了承下さい。
お気に入り
★★★
| 著者・編者 | Bammens, Niels / Debelva, Filip (eds.), |
|---|---|
| シリーズ | Elgar Commentaries in Tax Law series |
| 出版社 | (E. Elgar, UK) |
| 出版年月 | 2025.11 |
| ページ数 | 344 pp. |
| 言語 | ENG |
| ニュース番号 | ＜757-1038 757-817＞ |
解説
In this Commentary, expert authors present in-depth analysis of the different provisions of the Parent-Subsidiary Directive (Council Directive 2011/96/EU) and the Interest and Royalty Directive (Council Directive 2003/49/EC). They explore how these directives strengthen the freedom of establishment and the free movement of capital by removing double taxation on dividends, interest, and royalties paid between associated companies, facilitating European integration. Chapters consider the historical evolution of the directives, their interpretation by the Court of Justice, and their practical importance, with specific attention paid to recent developments regarding tax abuse.
Practitioners involved in cross-border corporate income taxation in the EU, including tax lawyers and policymakers, will greatly benefit from the book's practical insights and critical recommendations. It is also an essential resource for students and scholars of European tax law and fiscal policy.
Key Features:
- Reviews the legislative process and the general objectives of the directives
- Provides a detailed article-by-article examination, clarifying procedures, scope, and implementation
- Investigates the Court of Justice case law in the context of abuse of the Parent-Subsidiary Directive
- Considers the policy underlying the wording of the different provisions and defines core principles, such as relief from double taxation
Practitioners involved in cross-border corporate income taxation in the EU, including tax lawyers and policymakers, will greatly benefit from the book's practical insights and critical recommendations. It is also an essential resource for students and scholars of European tax law and fiscal policy.