The Resource Concernbepalingen in de Common (Consolidated) Corporate Tax Base
Concernbepalingen in de Common (Consolidated) Corporate Tax Base
Resource Information
The item Concernbepalingen in de 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 Concernbepalingen in de 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
- 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)
- Language
- eng
- Label
- Concernbepalingen in de Common (Consolidated) Corporate Tax Base
- Title
- Concernbepalingen in de Common (Consolidated) Corporate Tax Base
- 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
- Label
- Concernbepalingen in de 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/Concernbepalingen-in-de-Common-Consolidated/miN6LfbnlGE/" 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/Concernbepalingen-in-de-Common-Consolidated/miN6LfbnlGE/">Concernbepalingen in de 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/Concernbepalingen-in-de-Common-Consolidated/miN6LfbnlGE/" 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/Concernbepalingen-in-de-Common-Consolidated/miN6LfbnlGE/">Concernbepalingen in de 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>
