Les propositions de Directives européennes sur l'Assiette commune et l'Assiette commune consolidée de l'impôt des sociétés
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The work Les propositions de Directives européennes sur l'Assiette commune et l'Assiette commune consolidée de l'impôt des sociétés represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
The Resource
Les propositions de Directives européennes sur l'Assiette commune et l'Assiette commune consolidée de l'impôt des sociétés
Resource Information
The work Les propositions de Directives européennes sur l'Assiette commune et l'Assiette commune consolidée de l'impôt des sociétés represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Les propositions de Directives européennes sur l'Assiette commune et l'Assiette commune consolidée de l'impôt des sociétés
- Language
-
- fre
- eng
- Summary
- This article discusses two European Union Directive proposals for the introduction of a common corporate tax base (CCTB) and a common consolidated corporate tax base (CCCTB). The proposals aim to improve the current system for dispute resolution on double taxation in the EU and to bolster existing anti-abuse rules
- Citation source
- In: Journal de droit fiscal. - Bruxelles. - Vol. 90 (2016), no. 11-12 ; p. 321-337
- Geographic coverage
-
- European Union
- Europe
- Language note
- French
Context
Context of Les propositions de Directives européennes sur l'Assiette commune et l'Assiette commune consolidée de l'impôt des sociétésWork of
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/G4f2jtkh9Js/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/G4f2jtkh9Js/">Les propositions de Directives européennes sur l'Assiette commune et l'Assiette commune consolidée de l'impôt des sociétés</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
