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The EU Common Consolidated Corporate Tax Base: critical analysis Eucotax series on European taxation ;, v. 58./ edited by Dennis Weber, Jan van de Streek.

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dc.contributor.author Weber D. M.
dc.contributor.author Streek Jan van de
dc.date.accessioned 2024-01-29T22:45:17Z
dc.date.available 2024-01-29T22:45:17Z
dc.date.issued 2018
dc.identifier.citation The EU Common Consolidated Corporate Tax Base: critical analysis Eucotax series on European taxation ;, v. 58. - 1 online resource (xxi, 241 pages) - URL: https://libweb.kpfu.ru/ebsco/pdf/2697114.pdf
dc.identifier.isbn 9789041192684
dc.identifier.isbn 9041192689
dc.identifier.uri https://dspace.kpfu.ru/xmlui/handle/net/181170
dc.description Includes bibliographical references.
dc.description.abstract Some introductory remarks on the relaunched CCTB/CCCTB proposals from a policy perspective / Jan van de Streek -- Principles and characteristics of CCTB after the relaunch / Ronald Russo -- Depreciation rules and roll-over relief under the proposed CCTB directive / Hein Vermeulen -- Allowance for growth and investment / Stefano Grilli -- The R&D tax incentives / Paolo Arginelli -- The participation exemption / Marjaana Helminen -- Cross-border loss relief under the proposed CCTB directive / Bruno da Silva -- The arm's length standard : a blind spot in the CC(C)TB proposals / Daniel S. Smit -- Exit tax / Rita Szudoczky -- Tax avoidance and the return of CC(C)TB / Frans Vanistendael -- Interest limiation rule / Ruben Martini -- The switch-over clause / Daniel Gutmann -- The controlled foreign company regime / Werner Haslehner -- The GAAR / Markus Seiler -- Consolidation within the CCCTB / Fabian Munsterman -- Tax competition within the European Union revisited : is the relaunched CCCTB a solution? / Maarten F. de Wilde -- Procedural and administrative aspects of the CCCTB / Sjoerd Douma.
dc.description.tableofcontents Preface -- Jan van de Streek -- Ronald Russo -- Hein Vermeulen -- Stefano Grilli -- Paolo Arginelli -- Marjaana Helminen -- Bruno da Silva -- Daniel S. Smit -- Rita Szudoczky -- Frans Vanistendael -- Ruben Martini -- Daniel Gutmann -- Werner Haslehner -- Markus Seiler -- Fabian Munsterman -- Maarten F. de Wilde -- Sjoerd Douma. Some introductory remarks on the relaunched CCTB/CCCTB proposals from a policy perspective / Principles and characteristics of CCTB after the relaunch / Depreciation rules and roll-over relief under the proposed CCTB directive / Allowance for growth and investment / The R&D tax incentives / The participation exemption / Cross-border loss relief under the proposed CCTB directive / The arm's length standard : a blind spot in the CC(C)TB proposals / Exit tax / Tax avoidance and the return of CC(C)TB / Interest limiation rule / The switch-over clause / The controlled foreign company regime / The GAAR / Consolidation within the CCCTB / Tax competition within the European Union revisited : is the relaunched CCCTB a solution? / Procedural and administrative aspects of the CCCTB /
dc.language English
dc.language.iso en
dc.relation.ispartofseries EUCOTAX series on European taxation. volume 58
dc.relation.ispartofseries Eucotax series on European taxation ;. v. 58.
dc.subject.other Corporations -- Congresses. -- Taxation -- Law and legislation -- European Union countries
dc.subject.other Business tax -- Congresses. -- Law and legislation -- European Union countries
dc.subject.other Business tax -- Law and legislation.
dc.subject.other Corporations -- Taxation -- Law and legislation.
dc.subject.other European Union countries.
dc.subject.other Conference papers and proceedings.
dc.subject.other Electronic books.
dc.title The EU Common Consolidated Corporate Tax Base: critical analysis Eucotax series on European taxation ;, v. 58./ edited by Dennis Weber, Jan van de Streek.
dc.type Book
dc.contributor.org Return of the CC(C)TB: First Critical Analysis (Conference)
dc.description.pages 1 online resource (xxi, 241 pages)
dc.collection Электронно-библиотечные системы
dc.source.id EN05CEBSCO05C263030


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