The Resource Corporate tax and the European Commission

Corporate tax and the European Commission

Label
Corporate tax and the European Commission
Title
Corporate tax and the European Commission
Creator
Subject
Language
eng
Summary
This article addresses the 2001 and 2006 communications from the European Commission on corporate tax (including the objectives of coordination of tax systems, exit taxation and cross-border loss relief). In addition, it focuses on a common consolidated corporate tax base (CCCTB) and the corporate tax aspects of recent steps initiated by the Commission in the field of IAS, IFRS, home state taxation, the European Cooperative, the European Association and other European legal entities. It also analyses the European Commission's recent actions on the issue of corporate cross-border dividend payments
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 36 (2008),
http://library.link/vocab/creatorName
Merks, P
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • corporate income tax
  • CCCTB
  • IAS
  • IFRS
  • home state taxation
  • exit tax
  • dividend withholding tax
Label
Corporate tax and the European Commission
Instantiates
Publication
Label
Corporate tax and the European Commission
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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