The Resource Common consolidated corporate tax base

Common consolidated corporate tax base

Label
Common consolidated corporate tax base
Title
Common consolidated corporate tax base
Creator
Subject
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
Instantiates
Publication
Label
Common consolidated corporate tax base
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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