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

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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
Creator
Subject
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
Instantiates
Publication
Label
Bridging the CCCTB and the arm's length principle - a value chain analysis approach
Publication

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      52.3736660 4.9336932
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