The Resource Comprehensive approaches to company taxation in the European Union and cross-border corporate reorganizations

Comprehensive approaches to company taxation in the European Union and cross-border corporate reorganizations

Label
Comprehensive approaches to company taxation in the European Union and cross-border corporate reorganizations
Title
Comprehensive approaches to company taxation in the European Union and cross-border corporate reorganizations
Creator
Subject
Language
eng
Summary
After an introduction, this article discusses tax issues regarding cross-border corporate reorganizations, including the treatment of built-in gains; retention of loss carry forwards; ongoing taxation (deduction of expenses (in particular financing costs), depreciation, and valuation of assets). Then it considers company taxation within the EU, including the Merger Directive; Parent-Subsidiary Directive; home state taxation (HST); common consolidated corporate tax base (CCCTB); European Union company income tax (EUCIT); and compulsory harmonized base taxation (CHBT)
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 35 (2007),
http://library.link/vocab/creatorName
Dürrschmidt, D
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • corporate income tax
  • cross-border reorganization
  • CCCTB
  • home state taxation
  • EU company income tax
Label
Comprehensive approaches to company taxation in the European Union and cross-border corporate reorganizations
Instantiates
Publication
Label
Comprehensive approaches to company taxation in the European Union and cross-border corporate reorganizations
Publication

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