The Resource Proposal for a common corporate tax base (CCTB) : the case for foundational principles
Proposal for a common corporate tax base (CCTB) : the case for foundational principles
Resource Information
The item Proposal for a common corporate tax base (CCTB) : the case for foundational principles 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 Proposal for a common corporate tax base (CCTB) : the case for foundational principles 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 European Commission has presented a proposal for a Council Directive on a Common Corporate Tax Base (CCTB), which contains a comprehensive approach to harmonizing the rules for calculating the corporate tax base in the European Union. As the existing national rules are based on long-standing systems, critical issues arise in respect of interpretation and legal uncertainty. This article contains a suggestion to solve this problem by introducing a system of specific European tax principles
- Language
- eng
- Label
- Proposal for a common corporate tax base (CCTB) : the case for foundational principles
- Title
- Proposal for a common corporate tax base (CCTB) : the case for foundational principles
- Language
- eng
- Summary
- The European Commission has presented a proposal for a Council Directive on a Common Corporate Tax Base (CCTB), which contains a comprehensive approach to harmonizing the rules for calculating the corporate tax base in the European Union. As the existing national rules are based on long-standing systems, critical issues arise in respect of interpretation and legal uncertainty. This article contains a suggestion to solve this problem by introducing a system of specific European tax principles
- Citation source
- In: European taxation. - Amsterdam. - Vol. 59 (2019), no. 5 ; p. 209-218
- http://library.link/vocab/creatorName
- Mock, O
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- CCTB
- harmonization of tax
- tax accounting
- Label
- Proposal for a common corporate tax base (CCTB) : the case for foundational principles
- Label
- Proposal for a common corporate tax base (CCTB) : the case for foundational principles
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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/Proposal-for-a-common-corporate-tax-base-CCTB-/F8HeFlKQIVg/" 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/Proposal-for-a-common-corporate-tax-base-CCTB-/F8HeFlKQIVg/">Proposal for a common corporate tax base (CCTB) : the case for foundational principles</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/Proposal-for-a-common-corporate-tax-base-CCTB-/F8HeFlKQIVg/" 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/Proposal-for-a-common-corporate-tax-base-CCTB-/F8HeFlKQIVg/">Proposal for a common corporate tax base (CCTB) : the case for foundational principles</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>
