The EU Common Consolidated Corporate Tax Base critical analysis

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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Bibliographic Details
Corporate Author: Return of the CC(C)TB: First Critical Analysis (Conference) Amsterdam, Netherlands)
Other Authors: Weber, D. M. (Dennis Manolito), 1970-, Streek, Jan van de
Format: Conference Proceeding eBook
Language:English
Published: Alphen aan den Rijn, The Netherlands Kluwer Law International B.V., [2018]
Series:Eucotax series on European taxation ; v. 58.
Subjects:
European Union countries.
Corporations > Taxation > Law and legislation > European Union countries > Congresses.
Business tax > Law and legislation > European Union countries > Congresses.
Business tax > Law and legislation.
Corporations > Taxation > Law and legislation.
EBSCO eBooks
Conference papers and proceedings.
Electronic books.
Online Access:EBSCOhost
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Table of Contents:
  • Preface
  • 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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