The Resource Company taxation in the European Union : a key challenge 20 years after the Ruding report

Company taxation in the European Union : a key challenge 20 years after the Ruding report

Label
Company taxation in the European Union : a key challenge 20 years after the Ruding report
Title
Company taxation in the European Union : a key challenge 20 years after the Ruding report
Creator
Subject
Language
eng
Summary
The author, in this article, attempts to provide a response to the issues raised by the Ruding Report (1992) regarding EU company taxation and to assess whether this could result in a new challenge to be taken up to definitively resolve the difficult relationship between direct taxation and the internal market
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 67 (2013),
http://library.link/vocab/creatorName
Cerioni, L
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • corporate income tax
  • tax policy
  • double taxation
  • cross-border loss relief
  • tax competition
  • residence principle of taxation
  • CCCTB
Label
Company taxation in the European Union : a key challenge 20 years after the Ruding report
Instantiates
Publication
Label
Company taxation in the European Union : a key challenge 20 years after the Ruding report
Publication

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