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The Resource Corporate income taxation in Europe : the common consolidated corporate tax base (CCCTB) and third countries

Corporate income taxation in Europe : the common consolidated corporate tax base (CCCTB) and third countries

Label
Corporate income taxation in Europe : the common consolidated corporate tax base (CCCTB) and third countries
Title
Corporate income taxation in Europe : the common consolidated corporate tax base (CCCTB) and third countries
Creator
Contributor
Subject
Language
eng
Summary
This book focuses on the impact of the CCCTB project on relations between the European Union and third countries. Although the CCCTB system will only be applicable within the European Union, it will also have wide-ranging impacts for non-resident companies. The book considers the impact of the CCCTB from the perspective of non-EU-based enterprises that are carrying on business in the EU through the operation of branches or subsidiaries in Member States. It incorporates the perspectives of leading scholars from all over Europe as well as from third countries such as the United States, and provides in-depth analysis of the key aspects which would affect third countries, such as: withholding taxation, taxation of transparent entities, and transfer of assets to third countries. Corporate Income Taxation in Europe will provide essential insights to academics, practitioners and policymakers in the field of taxation. It will also interest those looking ahead to future tax reforms in the EU, or considering how a similar model may be applied elsewhere
http://library.link/vocab/creatorName
Traversa, E. (Edoardo)
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Lang, M
  • Pistone, P
http://library.link/vocab/subjectName
  • CCCTB
  • third countries (EU)
Label
Corporate income taxation in Europe : the common consolidated corporate tax base (CCCTB) and third countries
Instantiates
Publication
Contents
  • Taxation of EU resident companies under the current CCCTB framework : descriptive and critical approach to selected 'extraterritorial' aspects
  • Traversa, E.
  • Helleputte, C-A.
  • ; p. 1-50
  • Taxation of EU-non-resident-companies under the CCCTB system : analysis and suggestions for improvement
  • Kemmeren, E.C.C.M.
  • Smit, D.S.
  • ; p. 51-115
  • The meaning of 'resident taxpayer' and 'non-resident taxpayer' under the proposal for a Council Directive on a common consolidated corporate tax base (CCCTB)
  • Maisto, G.
  • ; p. 116-158
  • Withholding taxation
  • Englisch, J.
  • ; p. 159-199
  • CCCTB and fiscally transparent entities : a third countries' perspective
  • Brauner, Y.
  • ; p. 200-226
  • Deductibility of gifts to charitable bodies in third countries
  • Seer, R.
  • ; p. 227-258
  • Transfer of assets to third countries
  • Gutmann, D.
  • ; p. 259-271
  • The limits to interest deductibility : an ad hoc anti-abuse rule in the proposal for a CCCTB directive
  • Pistone, P.
  • ; p. 272-310
  • CFC rules within the CCCTB
  • Panayi, C.H.J.I.
  • ; p. 311-354
Extent
xiii, 369 p.
Isbn
9781782545422
Isbn Type
(eBook)
Label
Corporate income taxation in Europe : the common consolidated corporate tax base (CCCTB) and third countries
Publication
Contents
  • Taxation of EU resident companies under the current CCCTB framework : descriptive and critical approach to selected 'extraterritorial' aspects
  • Traversa, E.
  • Helleputte, C-A.
  • ; p. 1-50
  • Taxation of EU-non-resident-companies under the CCCTB system : analysis and suggestions for improvement
  • Kemmeren, E.C.C.M.
  • Smit, D.S.
  • ; p. 51-115
  • The meaning of 'resident taxpayer' and 'non-resident taxpayer' under the proposal for a Council Directive on a common consolidated corporate tax base (CCCTB)
  • Maisto, G.
  • ; p. 116-158
  • Withholding taxation
  • Englisch, J.
  • ; p. 159-199
  • CCCTB and fiscally transparent entities : a third countries' perspective
  • Brauner, Y.
  • ; p. 200-226
  • Deductibility of gifts to charitable bodies in third countries
  • Seer, R.
  • ; p. 227-258
  • Transfer of assets to third countries
  • Gutmann, D.
  • ; p. 259-271
  • The limits to interest deductibility : an ad hoc anti-abuse rule in the proposal for a CCCTB directive
  • Pistone, P.
  • ; p. 272-310
  • CFC rules within the CCCTB
  • Panayi, C.H.J.I.
  • ; p. 311-354
Extent
xiii, 369 p.
Isbn
9781782545422
Isbn Type
(eBook)

Library Locations

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