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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 |