The Resource Apple and the CCCTB : can the European Commission have both?

Apple and the CCCTB : can the European Commission have both?

Label
Apple and the CCCTB : can the European Commission have both?
Title
Apple and the CCCTB : can the European Commission have both?
Creator
Subject
Language
eng
Summary
In recent public decisions on state aid, the European Commission has relied on the idea that the arm's-length principle not only applied as a result of domestic tax law or tax treaties, but stemmed from EU fundamental law. At the same time, the commission is relaunching the common consolidated corporate tax base (CCCTB), a formulary apportionment system that effectively vitiates the arm's-length principle. This article discusses how this contradiction creates another obstacle for the CCCTB
Citation source
In: Tax notes international. - Falls Church. - Vol. 85 (2017), no. 6 ; p. 557-560
http://library.link/vocab/creatorName
  • Llinares, E
  • Madelpuech, G
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • CCCTB
  • arm's length principle
  • State aid
  • formulary apportionment
Label
Apple and the CCCTB : can the European Commission have both?
Instantiates
Publication
Label
Apple and the CCCTB : can the European Commission have both?
Publication

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