Description

About the Author. List of Abbreviations. Preface. Part I Methodological Framework and Benchmark. Chapter 1 Research Question, Scope and Methodology. Chapter 2 The Benchmark of International Tax Neutrality and the Requirement of a Genuine Economic Link under Freedom of Investment. Part II The Intra-union Context: Legal Integration between Member States in the Field of Corporate Income Taxation. Chapter 3 The Notion of ‘Third Countries’ under Freedom of Investment. Chapter 4 Relevant Positive Integration between Member States and between Member States and Third Countries. Chapter 5 Relevant Negative Integration between Member States. Part III The Third-Country Context: The Impact of Freedom of Investment between the Member States and Third Countries in the Field of Corporate Income Taxation. Chapter 6 Freedom of Investment between the Member States and Third Countries: Access . Chapter 7 Freedom of Investment between the Member States and Third Countries: Discrimination and Justification Grounds. Chapter 8 Freedom of Investment between the Member States and Third Countries: The Temporal Scope. Part IV The ‘Mixed’ Context: The Impact of Freedom of Investment on Indirectly Held Third-Country Investments in the Field of Corporate Income Taxation. Chapter 9 Freedom of Investment and Indirectly Held Third-Country Investments in the Field of Corporate Income Taxation. Part V Recommendations for Legislative Action, Summary and Conclusions. Chapter 10 Recommendations for Concerted Legislative Action. Chapter 11 Summary and Conclusions. Bibliography. Table of Cases. Index.