The Resource The CCCTB concept of consolidation and the rules on entering a group

The CCCTB concept of consolidation and the rules on entering a group

Label
The CCCTB concept of consolidation and the rules on entering a group
Title
The CCCTB concept of consolidation and the rules on entering a group
Creator
Subject
Language
eng
Summary
The consolidation element is at the heart of the proposed Directive on a harmonized Common Consolidated Corporate Tax Base (CCCTB). This article examines the scope of the consolidation concept. When a company enters a consolidated group, conflicts of interest arise between Member States. These arise as a consequence of the shift from 'separate accounting' to the apportionment formula regime. It also discusses the measures provided for by the draft Directive to protect the financial interests of Member States
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 40 (2012),
http://library.link/vocab/creatorName
Streek, J.L. van de
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • CCCTB
  • group treatment
  • formulary apportionment
  • losses
  • hidden reserves
Label
The CCCTB concept of consolidation and the rules on entering a group
Instantiates
Publication
Label
The CCCTB concept of consolidation and the rules on entering a group
Publication

Library Locations

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      52.37366609999999 4.9336932
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