The Resource Cross-border mobility of companies in the European Union : tax competition and increased scope for the CCCTB following Cartesio

Cross-border mobility of companies in the European Union : tax competition and increased scope for the CCCTB following Cartesio

Label
Cross-border mobility of companies in the European Union : tax competition and increased scope for the CCCTB following Cartesio
Title
Cross-border mobility of companies in the European Union : tax competition and increased scope for the CCCTB following Cartesio
Creator
Subject
Language
eng
Summary
In this article, the author considers the implications of the recent European Court of Justice case of Cartesio with regard to the cross-border mobility of companies in the European Union and asks if it represents a further reason for the introduction of the Common Consolidated Corporate Tax Base
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 64 (2010),
http://library.link/vocab/creatorName
Cerioni, L
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • tax competition
  • CCCTB
Label
Cross-border mobility of companies in the European Union : tax competition and increased scope for the CCCTB following Cartesio
Instantiates
Publication
Label
Cross-border mobility of companies in the European Union : tax competition and increased scope for the CCCTB following Cartesio
Publication

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