The Resource CCCTB : some observations on consolidation from a Dutch perspective

CCCTB : some observations on consolidation from a Dutch perspective

Label
CCCTB : some observations on consolidation from a Dutch perspective
Title
CCCTB : some observations on consolidation from a Dutch perspective
Creator
Subject
Language
eng
Summary
This article describes the common consolidated corporate tax base (CCCTB), including the benefits of consolidation, consolidation and apportionment, consolidated group and consolidated income, entering and leaving the consolidated group due to changes in ownership, extraordinary conditions for entering and leaving the consolidation group, intra-group transfers, from Dutch fiscal unity to CCCTB consolidation, minority shareholders, implementation and several formal aspects, basic decree, interpretations and comitology
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 37 (2009),
http://library.link/vocab/creatorName
Simonis, P.H.M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • CCCTB
  • group treatment
Label
CCCTB : some observations on consolidation from a Dutch perspective
Instantiates
Publication
Label
CCCTB : some observations on consolidation from a Dutch perspective
Publication

Library Locations

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