The Resource Group provisions in the Common (Consolidated) Corporate Tax Base

Group provisions in the Common (Consolidated) Corporate Tax Base

Label
Group provisions in the Common (Consolidated) Corporate Tax Base
Title
Group provisions in the Common (Consolidated) Corporate Tax Base
Creator
Subject
Language
eng
Summary
The author addresses the participation exemption, the switch-over provision and the controlled foreign company (CFC) rules in the proposals for directives on a Common Corporate Tax Base (CCTB) and a Common Consolidated Corporate Tax Base (CCCTB) published on 25 October 2016. In particular, it focuses on the ambiguities and differences in relation to the draft CCCTB Directive from 2011 and the Anti-Tax Avoidance Directive (ATAD)
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 45 (2017), no. 11 ; p. 742-749
http://library.link/vocab/creatorName
Groot, I.M. de
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • CCCTB
  • CFC
  • ATAD
  • participation exemption
  • switchover clause
Label
Group provisions in the Common (Consolidated) Corporate Tax Base
Instantiates
Publication
Label
Group provisions in the Common (Consolidated) Corporate Tax Base
Publication

Library Locations

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      52.3736660 4.9336932
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