The Resource The CCCTB rules on leaving a group

The CCCTB rules on leaving a group

Label
The CCCTB rules on leaving a group
Title
The CCCTB rules on leaving a group
Creator
Subject
Language
eng
Summary
The consolidation system proposed in the draft of the CCCTB Directive puts relationships between Member States on edge. This is clearly apparent in the rules that apply when a company leaves a group. In this article the leaving rules are examined. Although the leaving rules are claimed to be "tailor-made", their effects are just as rough as the allocation of the consolidated profit according to the apportionment formula. It remains very much a question as to whether there are sufficient advantages to balance this approach
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
Language note
English
http://library.link/vocab/subjectName
  • CCCTB
  • group treatment
  • reorganization
  • anti-avoidance
Label
The CCCTB rules on leaving a group
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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