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1 results

  • 2 - EU Corporate Tax Legislation

  • Christiana H. J. I. Panayi, Queen Mary University of London
  • Book:
    European Union Corporate Tax Law
    Published online:
    28 May 2021
    Print publication:
    17 June 2021, pp 35-93

  • Summary

    Chapter 2 examined the current instruments of positive integration that affect Member State corporate tax systems. It was shown that, notwithstanding the limitations of the Union’s power to legislate in the direct tax field, there has been legislation in areas where it was deemed expedient for the proper functioning of the Internal Market. This legislation is, however, limited and targeted to specific situations. The Chapter examines the Parent-Subsidiary Directive, the Interest and Royalties Directive, the directives on mutual assistance, the Arbitration Convention and the Tax Dispute Resolution Mechanisms Directive. There is also a review of the Anti-Tax Avoidance Directive.