The Resource Corporate tax changes

Corporate tax changes

Label
Corporate tax changes
Title
Corporate tax changes
Creator
Subject
Language
eng
Summary
This note discusses changes to the Corporate Income Tax Act that introduce new tax rules for transfers between a division of an enterprise in the country and another division of the same enterprise located outside the country relating to implementation of the EU Anti-Tax Avoidance Directive (2016/1164) and amendments relating to implementation of EU Directive (2017/952) as regards hybrid mismatches with third countries
Citation source
In: European taxation. - Amsterdam. - Vol. 60 (2020), no. 6 ; p. 258-259
http://library.link/vocab/creatorName
Tzenova, L
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • corporate income tax
  • ATAD
  • hybrid mismatch
  • expenses
Label
Corporate tax changes
Publication

Library Locations

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