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...
| Соавтор: | |
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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 |
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| 049 | |a MAIN | ||
| 111 | 2 | |a Return of the CC(C)TB: First Critical Analysis (Conference) |d (2017 : |c Amsterdam, Netherlands), |j author. |9 909559 | |
| 245 | 1 | 4 | |a The EU Common Consolidated Corporate Tax Base |b critical analysis |c edited by Dennis Weber, Jan van de Streek. |
| 264 | 1 | |a Alphen aan den Rijn, The Netherlands |b Kluwer Law International B.V., |c [2018] | |
| 300 | |a 1 online resource (xxi, 241 pages) | ||
| 490 | 1 | |a EUCOTAX series on European taxation ; |v volume 58 | |
| 504 | |a Includes bibliographical references. | ||
| 520 | |a 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. | ||
| 505 | 0 | 0 | |g Preface -- |t Some introductory remarks on the relaunched CCTB/CCCTB proposals from a policy perspective / |r Jan van de Streek -- |t Principles and characteristics of CCTB after the relaunch / |r Ronald Russo -- |t Depreciation rules and roll-over relief under the proposed CCTB directive / |r Hein Vermeulen -- |t Allowance for growth and investment / |r Stefano Grilli -- |t The R&D tax incentives / |r Paolo Arginelli -- |t The participation exemption / |r Marjaana Helminen -- |t Cross-border loss relief under the proposed CCTB directive / |r Bruno da Silva -- |t The arm's length standard : a blind spot in the CC(C)TB proposals / |r Daniel S. Smit -- |t Exit tax / |r Rita Szudoczky -- |t Tax avoidance and the return of CC(C)TB / |r Frans Vanistendael -- |t Interest limiation rule / |r Ruben Martini -- |t The switch-over clause / |r Daniel Gutmann -- |t The controlled foreign company regime / |r Werner Haslehner -- |t The GAAR / |r Markus Seiler -- |t Consolidation within the CCCTB / |r Fabian Munsterman -- |t Tax competition within the European Union revisited : is the relaunched CCCTB a solution? / |r Maarten F. de Wilde -- |t Procedural and administrative aspects of the CCCTB / |r Sjoerd Douma. |
| 588 | 0 | |a Print version record. | |
| 651 | 7 | |a European Union countries. |2 fast |0 (OCoLC)fst01269470 |9 906702 | |
| 653 | 0 | |a Corporations |x Taxation |x Law and legislation |z European Union countries |v Congresses. | |
| 653 | 0 | |a Business tax |x Law and legislation |z European Union countries |v Congresses. | |
| 653 | 7 | |a Business tax |x Law and legislation. |2 fast |0 (OCoLC)fst00842905 | |
| 653 | 7 | |a Corporations |x Taxation |x Law and legislation. |2 fast |0 (OCoLC)fst00879949 | |
| 655 | 0 | |a EBSCO eBooks |9 905790 | |
| 655 | 7 | |a Conference papers and proceedings. |2 fast |0 (OCoLC)fst01423772 |9 900173 | |
| 655 | 4 | |a Electronic books. |9 899821 | |
| 700 | 1 | |a Weber, D. M. |q (Dennis Manolito), |d 1970- |9 909560 | |
| 700 | 1 | |a Streek, Jan van de, |9 909561 | |
| 830 | 0 | |a Eucotax series on European taxation ; |v v. 58. |9 909562 | |
| 856 | 4 | 0 | |3 EBSCOhost |u https://www.lib.tsu.ru/limit/2023/EBSCO/2697114.pdf |
| 856 | |y Перейти в каталог НБ ТГУ |u https://koha.lib.tsu.ru/cgi-bin/koha/opac-detail.pl?biblionumber=1012425 | ||
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