The Resource The KPMG guide to CCCTB

The KPMG guide to CCCTB

Label
The KPMG guide to CCCTB
Title
The KPMG guide to CCCTB
Creator
Subject
Language
eng
Summary
The European Commission issued the Proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB) on 16 March 2011. This Guide provides an overview of the main provisions of the Directive. Part one of the Guide addresses the political background and the EU decision making process, as well as policy issues such as the CCCTB alternative and the choice between specific rules, rather than general principles. Part two generally follows the structure of the Directive and describes its essential details with practical examples and illustrations. Part three includes new chapters that have been added to reflect new developments or to provide greater insight into selected technical and practical issues arising from the Directive
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
http://bibfra.me/vocab/lite/organizationName
KPMG
http://library.link/vocab/subjectName
  • CCCTB
  • EU Directive
Label
The KPMG guide to CCCTB
Instantiates
Publication
Contents
  • CCCTB : past, present and future
  • Rautenstrauch, G.
  • ; p. 7-12
  • Selected EU law and procedural issues
  • Vascega, M.
  • Van Thiel, S.
  • ; p. 13-18
  • The nature of the Directive : rules or principles?
  • Freedman, J.
  • Macdonald, G.
  • ; p. 19-76
  • Includes full text of the Proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB) European Commission COM (2011) Final
Label
The KPMG guide to CCCTB
Publication
Contents
  • CCCTB : past, present and future
  • Rautenstrauch, G.
  • ; p. 7-12
  • Selected EU law and procedural issues
  • Vascega, M.
  • Van Thiel, S.
  • ; p. 13-18
  • The nature of the Directive : rules or principles?
  • Freedman, J.
  • Macdonald, G.
  • ; p. 19-76
  • Includes full text of the Proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB) European Commission COM (2011) Final

Library Locations

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