The Resource Common consolidated corporate tax base
Common consolidated corporate tax base
Resource Information
The item Common consolidated corporate tax base 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 Common consolidated corporate tax base 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
- After an introduction, this country report on France considers the CCCTB from a French perspective: a Copernican revolution regarding transfer pricing rules and the method for allocating profits within groups of companies, whether CCCTB is a simplification, the French view of apportionment formula provided by the proposed Directive, and calculation of the common tax base from a French perspective
- Language
- eng
- Label
- Common consolidated corporate tax base
- Title
- Common consolidated corporate tax base
- Language
- eng
- Summary
- After an introduction, this country report on France considers the CCCTB from a French perspective: a Copernican revolution regarding transfer pricing rules and the method for allocating profits within groups of companies, whether CCCTB is a simplification, the French view of apportionment formula provided by the proposed Directive, and calculation of the common tax base from a French perspective
- Citation source
- In: International transfer pricing journal. - Amsterdam. - Vol. 18 (2011),
- http://library.link/vocab/creatorName
-
- Douvier, P-J
- Daudé, M
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- CCCTB
- transfer pricing
- formulary apportionment
- Label
- Common consolidated corporate tax base
- Label
- Common consolidated corporate tax base
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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/Common-consolidated-corporate-tax-base/WvzoRsPXDUg/" 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/Common-consolidated-corporate-tax-base/WvzoRsPXDUg/">Common consolidated corporate tax base</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/Common-consolidated-corporate-tax-base/WvzoRsPXDUg/" 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/Common-consolidated-corporate-tax-base/WvzoRsPXDUg/">Common consolidated corporate tax base</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>
