Coverart for item
The Resource CCCTB : selected issues

CCCTB : selected issues

Label
CCCTB : selected issues
Title
CCCTB : selected issues
Contributor
Subject
Language
eng
Summary
This book contains 19 essays which discuss the proposed rationale of the Common Consolidated Corporate Tax Base (CCCTB), structure and uncertainties, ranging from very technical aspects, to the wording of the proposal, to political considerations. The following topics are included: eligibility; formation of a group; the concept of permanent establishment; foreign tax credits; dual resident companies; consequences of entering and leaving; depreciation of fixed assets; repackaged asset transfers; appeals procedure; disagreements among Member States; subsidiarity and the 'yellow card procedure'; international aspects and tax treaties; sharing mechanism and transfer pricing; and anti-abuse rules
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
Weber, D. (Dennis)
Series statement
EUCOTAX series on European taxation
Series volume
vol. 35
http://library.link/vocab/subjectName
  • CCCTB
  • group of companies
  • PE
  • foreign tax credit
  • dual residence
  • fixed assets
  • appeal
  • dispute resolution
  • anti-avoidance
  • GAAR
  • CFC
  • formulary apportionment
  • tax treaty
  • withholding tax
  • double taxation relief
  • reorganization
  • depreciation
Label
CCCTB : selected issues
Instantiates
Publication
Contents
  • Consolidation in the CCCTB proposal
  • Sanders, T.
  • ; p. 1-10
  • Relevant aspects when entering the system/CCCTB Group
  • H.M. Simonis, P.
  • ; p. 11-43
  • Business reorganisations within the group
  • Wiman, B.
  • ; p. 45-52
  • Leaving a group
  • van de Streek, J.
  • ; p. 53-65
  • CCCTB : general principles and characteristics
  • Russo, R.
  • ; p. 67-77
  • Depreciation rules under the proposed CCCTB Directive
  • Vermeulen, H.
  • ; p. 79-91
  • Is the CCCTB proposal in line with the principle of subsidiarity : negative opinions submitted by national parliaments in the 'Yellow Card procedure'
  • Szudoczky, R.
  • ; p. 93-126
  • The one-stop-shop approach : a discussion of the administrative and procedural aspects of the CCCTB draft Directive
  • van Eijsden, J.A.R.
  • ; p. 127-170
  • Appeals
  • Gutmann, D.
  • ; p. 171-180
  • The Common Consolidated Corporate Tax Base and the future of taxation
  • Keijzer, T.
  • ; p. 181-189
  • Withholding taxes and relief for double taxation
  • Vogel, M.
  • ; p. 191-206
  • Common Consolidated Corporate Tax Base: the sharing mechanism, some general considerations
  • Russo, A.
  • ; p. 207-219
  • Tax planning under the CCCTB's formulary apportionment provisions : the good, the bad and the ugly
  • Hellerstein, W.
  • ; p. 221-252
  • CCCTB and formulary apportionment : the European Commission finds the right formula
  • Martens Weiner, J.
  • ; p. 253-269
  • The CCCTB GAAR : a toothless tiger or Russian roulette?
  • Harris, P.
  • ; p. 271-297
  • CFC rule
  • Tenore, M.
  • ; p. 299-311
  • CCCTB : selected issues - a summary
  • van Graafeiland, M.
  • ; I. Kam ; p. 313-337
Extent
XVII, 337 p.
Isbn
9789041138729
Label
CCCTB : selected issues
Publication
Contents
  • Consolidation in the CCCTB proposal
  • Sanders, T.
  • ; p. 1-10
  • Relevant aspects when entering the system/CCCTB Group
  • H.M. Simonis, P.
  • ; p. 11-43
  • Business reorganisations within the group
  • Wiman, B.
  • ; p. 45-52
  • Leaving a group
  • van de Streek, J.
  • ; p. 53-65
  • CCCTB : general principles and characteristics
  • Russo, R.
  • ; p. 67-77
  • Depreciation rules under the proposed CCCTB Directive
  • Vermeulen, H.
  • ; p. 79-91
  • Is the CCCTB proposal in line with the principle of subsidiarity : negative opinions submitted by national parliaments in the 'Yellow Card procedure'
  • Szudoczky, R.
  • ; p. 93-126
  • The one-stop-shop approach : a discussion of the administrative and procedural aspects of the CCCTB draft Directive
  • van Eijsden, J.A.R.
  • ; p. 127-170
  • Appeals
  • Gutmann, D.
  • ; p. 171-180
  • The Common Consolidated Corporate Tax Base and the future of taxation
  • Keijzer, T.
  • ; p. 181-189
  • Withholding taxes and relief for double taxation
  • Vogel, M.
  • ; p. 191-206
  • Common Consolidated Corporate Tax Base: the sharing mechanism, some general considerations
  • Russo, A.
  • ; p. 207-219
  • Tax planning under the CCCTB's formulary apportionment provisions : the good, the bad and the ugly
  • Hellerstein, W.
  • ; p. 221-252
  • CCCTB and formulary apportionment : the European Commission finds the right formula
  • Martens Weiner, J.
  • ; p. 253-269
  • The CCCTB GAAR : a toothless tiger or Russian roulette?
  • Harris, P.
  • ; p. 271-297
  • CFC rule
  • Tenore, M.
  • ; p. 299-311
  • CCCTB : selected issues - a summary
  • van Graafeiland, M.
  • ; I. Kam ; p. 313-337
Extent
XVII, 337 p.
Isbn
9789041138729

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...