The Resource The possible introduction of common consolidated base taxation via enhanced cooperation : some open issues

The possible introduction of common consolidated base taxation via enhanced cooperation : some open issues

Label
The possible introduction of common consolidated base taxation via enhanced cooperation : some open issues
Title
The possible introduction of common consolidated base taxation via enhanced cooperation : some open issues
Creator
Subject
Language
eng
Summary
In the author's opinion, it is unlikely that the introduction of a Common Consolidated Base Taxation (CCBT) will be deferred by the opposition of some Member States. Specifically, CCBT could be introduced by way of enhanced cooperation between some of the Member States. This would give rise to important issues regarding the Member States inside and those outside CCBT. This article is intended to contribute to the debate on some of these issues
Citation source
In: European taxation. - Amsterdam. - Vol. 46 (2006),
http://library.link/vocab/creatorName
Cerioni, L
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • group of companies
  • CCCTB
Label
The possible introduction of common consolidated base taxation via enhanced cooperation : some open issues
Instantiates
Publication
Label
The possible introduction of common consolidated base taxation via enhanced cooperation : some open issues
Publication

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