Proposal for a common corporate tax base (CCTB) : the case for foundational principles
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The work Proposal for a common corporate tax base (CCTB) : the case for foundational principles 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.
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Proposal for a common corporate tax base (CCTB) : the case for foundational principles
Resource Information
The work Proposal for a common corporate tax base (CCTB) : the case for foundational principles 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
- 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
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
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Context of Proposal for a common corporate tax base (CCTB) : the case for foundational principlesWork of
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