The Resource The one-stop-shop approach : a discussion of the administrative and procedural aspects of the CCCTB Draft Directive

The one-stop-shop approach : a discussion of the administrative and procedural aspects of the CCCTB Draft Directive

Label
The one-stop-shop approach : a discussion of the administrative and procedural aspects of the CCCTB Draft Directive
Title
The one-stop-shop approach : a discussion of the administrative and procedural aspects of the CCCTB Draft Directive
Creator
Subject
Language
eng
Summary
This article highlights the most important administrative and procedural aspects on the common consolidated corporate tax base (CCCTB), including relevant definitions, opting for application of the CCCTB system, tax returns, assessments and payment of taxes, issuance of amended assessments, tax penalties, and legal protection
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 20 (2011),
http://library.link/vocab/creatorName
Eijsden, J.A.R. van
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • CCCTB
  • tax return
  • assessment
  • penalties
  • appeal
  • compliance costs
Label
The one-stop-shop approach : a discussion of the administrative and procedural aspects of the CCCTB Draft Directive
Instantiates
Publication
Label
The one-stop-shop approach : a discussion of the administrative and procedural aspects of the CCCTB Draft Directive
Publication

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