The Resource The European Commission proposal for a 3% 'call rate' as a new suggestion for a EUCIT : an assessment against the criteria for a fair taxation

The European Commission proposal for a 3% 'call rate' as a new suggestion for a EUCIT : an assessment against the criteria for a fair taxation

Label
The European Commission proposal for a 3% 'call rate' as a new suggestion for a EUCIT : an assessment against the criteria for a fair taxation
Title
The European Commission proposal for a 3% 'call rate' as a new suggestion for a EUCIT : an assessment against the criteria for a fair taxation
Creator
Subject
Language
  • eng
  • eng
Summary
This article comments on the European Commission's proposal for a 3% 'call rate' on the Common Consolidated Corporate Tax Base (CCCTB), to be introduced after the CCCTB itself (COM(2016) 683 final, proposal for a CCCTB; COM(2016) 685 final, proposal for a CTB)
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 27 (2018), no. 5 ; p. 237-249
http://library.link/vocab/creatorName
Cerioni, L
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • corporate income tax
  • allocation of taxing rights
  • horizontal equity
  • vertical equity
  • fiscal neutrality
  • CCCTB
Label
The European Commission proposal for a 3% 'call rate' as a new suggestion for a EUCIT : an assessment against the criteria for a fair taxation
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2018/E-F/ECTARE/5_237-249.pdf
Instantiates
Publication
Note
20180928
Label
The European Commission proposal for a 3% 'call rate' as a new suggestion for a EUCIT : an assessment against the criteria for a fair taxation
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2018/E-F/ECTARE/5_237-249.pdf
Publication
Note
20180928

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