The Resource Concernbepalingen in de Common (Consolidated) Corporate Tax Base

Concernbepalingen in de Common (Consolidated) Corporate Tax Base

Label
Concernbepalingen in de Common (Consolidated) Corporate Tax Base
Title
Concernbepalingen in de Common (Consolidated) Corporate Tax Base
Creator
Subject
Language
eng
Summary
On 25 October 2016, the European Commission published a corporate tax reform package including a Proposal for a Council Directive on a Common Corporate Tax Base (CCTB), COM(2016) 685 final, and a Proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB), COM(2016) 683 final. This article deals with the participation exemption, the switchover clause and the CFC rules. The author compares the proposals with the 2011 CCCTB proposal and the Anti Tax Avoidance Directive (ATAD)
Citation source
In: Weekblad fiscaal recht. - Deventer. - Vol. 146 (2017), no. 7184 ; p. 421-427
http://library.link/vocab/creatorName
Groot, I.M. de
Geographic coverage
  • European Union
  • Europe
Language note
Dutch
http://library.link/vocab/subjectName
  • CCCTB
  • ATAD
  • CFC
  • participation exemption
  • switchover clause
Label
Concernbepalingen in de Common (Consolidated) Corporate Tax Base
Instantiates
Publication
Label
Concernbepalingen in de Common (Consolidated) Corporate Tax Base
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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