The EU Common Consolidated Corporate Tax Base critical analysis
Some introductory remarks on the relaunched CCTB/CCCTB proposals from a policy perspective / Jan van de Streek -- Principles and characteristics of CCTB after the relaunch / Ronald Russo -- Depreciation rules and roll-over relief under the proposed CCTB directive / Hein Vermeulen -- Allowance for gr...
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| Другие авторы: | , |
| Формат: | Материалы конференции Электронная книга |
| Язык: | English |
| Публикация: |
Alphen aan den Rijn, The Netherlands
Kluwer Law International B.V.,
[2018]
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| Серии: | Eucotax series on European taxation ;
v. 58. |
| Предметы: | |
| Online-ссылка: | EBSCOhost Перейти в каталог НБ ТГУ |
| Итог: | Some introductory remarks on the relaunched CCTB/CCCTB proposals from a policy perspective / Jan van de Streek -- Principles and characteristics of CCTB after the relaunch / Ronald Russo -- Depreciation rules and roll-over relief under the proposed CCTB directive / Hein Vermeulen -- Allowance for growth and investment / Stefano Grilli -- The R&D tax incentives / Paolo Arginelli -- The participation exemption / Marjaana Helminen -- Cross-border loss relief under the proposed CCTB directive / Bruno da Silva -- The arm's length standard : a blind spot in the CC(C)TB proposals / Daniel S. Smit -- Exit tax / Rita Szudoczky -- Tax avoidance and the return of CC(C)TB / Frans Vanistendael -- Interest limiation rule / Ruben Martini -- The switch-over clause / Daniel Gutmann -- The controlled foreign company regime / Werner Haslehner -- The GAAR / Markus Seiler -- Consolidation within the CCCTB / Fabian Munsterman -- Tax competition within the European Union revisited : is the relaunched CCCTB a solution? / Maarten F. de Wilde -- Procedural and administrative aspects of the CCCTB / Sjoerd Douma. |
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| Объем: | 1 online resource (xxi, 241 pages) |
| Библиография: | Includes bibliographical references. |
| ISBN: | 9789041192684 9041192689 |