The Resource The common consolidated corporate tax base : a desirable alternative to a flat EU corporate income tax?

The common consolidated corporate tax base : a desirable alternative to a flat EU corporate income tax?

Label
The common consolidated corporate tax base : a desirable alternative to a flat EU corporate income tax?
Title
The common consolidated corporate tax base : a desirable alternative to a flat EU corporate income tax?
Creator
Subject
Language
eng
Summary
In this article, the author considers the most relevant alternative to an EU corporate income tax, the Common Consolidated Corporate Tax Base (CCCTB). Specifically, he examines the theory and practicalities regarding the CCCTB, and other options that could resolve the problems encountered by companies doing business in the European Union
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 65 (2011),
http://library.link/vocab/creatorName
Hurk, H.T.P.M. van den
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • CCCTB
  • flat-rate taxation
  • exit tax
Label
The common consolidated corporate tax base : a desirable alternative to a flat EU corporate income tax?
Instantiates
Publication
Label
The common consolidated corporate tax base : a desirable alternative to a flat EU corporate income tax?
Publication

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