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This book showcases the practical insights of some of Europeand#8217;s foremost tax advisers and lawyers on recent case law issuing from the European Court of Justice. It also provides readers with informed analysis on how the Court may rule on future controversies impacting direct taxation.

This timely and useful resource will examine each of the following topics, inter alia:

and#8226; CFC Legislation and Abuse of Law in the Community

and#8226; Free movement of capital and non-member countries and#8211; consequences for direct taxation

and#8226;...

The European Commission's proposed Common Consolidated Corporate Tax Base (CCCTB) is the most ambitious project in the history of direct taxation within the EU. While retaining the right of Member States to set their own corporate tax rate, the proposed system allows for a 'one-stop shop' for filing tax returns and consolidating prof its and losses across the EU. In this book - the first to offer guidance to practitioners whose work will be affected by these new developments - 19 prominent representatives of the business community, tax consultancy, academic taxation scholarship and tax...

From his command post in a downtown Kansas City skyscraper, the nation's foremost lumberman, R.A. Long, received the devastating report from his company's timber scouts in 1918: his sources for raw material were nearly exhausted. The once-lush pine and oak forests of the Mississippi Delta had been stripped clean and converted into farmland. Now, his Long-Bell Lumber Company was at a crossroads. The timber baron put the question to a vote by his board of directors: disband or build the world's largest lumber mill somewhere else? This group of middle-aged men looked upon R.A. Long as a father...