The Resource Group provisions in the Common (Consolidated) Corporate Tax Base
Group provisions in the Common (Consolidated) Corporate Tax Base
Resource Information
The item Group provisions in the Common (Consolidated) Corporate Tax Base represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Group provisions in the Common (Consolidated) Corporate Tax Base represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- The author addresses the participation exemption, the switch-over provision and the controlled foreign company (CFC) rules in the proposals for directives on a Common Corporate Tax Base (CCTB) and a Common Consolidated Corporate Tax Base (CCCTB) published on 25 October 2016. In particular, it focuses on the ambiguities and differences in relation to the draft CCCTB Directive from 2011 and the Anti-Tax Avoidance Directive (ATAD)
- Language
- eng
- Label
- Group provisions in the Common (Consolidated) Corporate Tax Base
- Title
- Group provisions in the Common (Consolidated) Corporate Tax Base
- Language
- eng
- Summary
- The author addresses the participation exemption, the switch-over provision and the controlled foreign company (CFC) rules in the proposals for directives on a Common Corporate Tax Base (CCTB) and a Common Consolidated Corporate Tax Base (CCCTB) published on 25 October 2016. In particular, it focuses on the ambiguities and differences in relation to the draft CCCTB Directive from 2011 and the Anti-Tax Avoidance Directive (ATAD)
- Citation source
- In: Intertax. - Alphen aan den Rijn. - Vol. 45 (2017), no. 11 ; p. 742-749
- http://library.link/vocab/creatorName
- Groot, I.M. de
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- CCCTB
- CFC
- ATAD
- participation exemption
- switchover clause
- Label
- Group provisions in the Common (Consolidated) Corporate Tax Base
- Label
- Group provisions in the Common (Consolidated) Corporate Tax Base
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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/portal/Group-provisions-in-the-Common-Consolidated/r1AY2otZxaw/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Group-provisions-in-the-Common-Consolidated/r1AY2otZxaw/">Group provisions in the Common (Consolidated) Corporate Tax Base</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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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/portal/Group-provisions-in-the-Common-Consolidated/r1AY2otZxaw/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Group-provisions-in-the-Common-Consolidated/r1AY2otZxaw/">Group provisions in the Common (Consolidated) Corporate Tax Base</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
