The Resource Internationale aspecten van de C(C)CTB

Internationale aspecten van de C(C)CTB

Label
Internationale aspecten van de C(C)CTB
Title
Internationale aspecten van de C(C)CTB
Creator
Subject
Language
eng
Summary
On 25 October 2016, the European Commission published a corporate tax reform package including a Proposal for a Council Directive on a Common Corporate Tax Base (CCTB), COM(2016) 685 final, and a Proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB), COM(2016) 683 final. The author analyses international aspects of the two proposals, focussing on the following issues: permanent establishment, interest deduction, transfer pricing, exit tax, hybrid mismatches, withholding taxes on royalties and interests, conflicts with tax treaties and state aid
Citation source
In: Weekblad fiscaal recht. - Deventer. - Vol. 146 (2017), no. 7184 ; p. 428-433
http://library.link/vocab/creatorName
Douma, S.C.W
Geographic coverage
  • European Union
  • Europe
Language note
Dutch
http://library.link/vocab/subjectName
  • CCCTB
  • PE
  • interest deduction
  • exit tax
  • transfer pricing
  • hybrid mismatch
  • withholding tax
  • State aid
Label
Internationale aspecten van de C(C)CTB
Instantiates
Publication
Label
Internationale aspecten van de C(C)CTB
Publication

Library Locations

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