The Resource Bridging the CCCTB and the arm's length principle - a value chain analysis approach
Bridging the CCCTB and the arm's length principle - a value chain analysis approach
Resource Information
The item Bridging the CCCTB and the arm's length principle - a value chain analysis approach represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Bridging the CCCTB and the arm's length principle - a value chain analysis approach represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This article provides an analysis of the proposals for a common consolidated tax base (CCTB) and common consolidated corporate tax base (CCCTB) in the European Union in the context of transfer pricing, concluding that a value chain analysis approach is the only possible means of aligning the CCCTB rules with the arm's length principle
- Language
- eng
- Label
- Bridging the CCCTB and the arm's length principle - a value chain analysis approach
- Title
- Bridging the CCCTB and the arm's length principle - a value chain analysis approach
- Language
- eng
- Summary
- This article provides an analysis of the proposals for a common consolidated tax base (CCTB) and common consolidated corporate tax base (CCCTB) in the European Union in the context of transfer pricing, concluding that a value chain analysis approach is the only possible means of aligning the CCCTB rules with the arm's length principle
- Citation source
- In: European taxation. - Amsterdam. - Vol. 57 (2017), no. 11 ; p. 466-480
- http://library.link/vocab/creatorName
-
- Offermanns, R.H.M.J
- Huibregtse, S.B
- Verdoner, L.A
- Michalak, J
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- CCCTB
- transfer pricing
- arm's length principle
- value chain analysis
- BEPS Project (OECD)
- ATAD
- avoidance of double taxation
- Label
- Bridging the CCCTB and the arm's length principle - a value chain analysis approach
- Label
- Bridging the CCCTB and the arm's length principle - a value chain analysis approach
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Bridging-the-CCCTB-and-the-arms-length-principle/xukHBUcUtMk/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Bridging-the-CCCTB-and-the-arms-length-principle/xukHBUcUtMk/">Bridging the CCCTB and the arm's length principle - a value chain analysis approach</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Bridging-the-CCCTB-and-the-arms-length-principle/xukHBUcUtMk/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Bridging-the-CCCTB-and-the-arms-length-principle/xukHBUcUtMk/">Bridging the CCCTB and the arm's length principle - a value chain analysis approach</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
