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The EU Common Consolidated Corporate Tax Base

About this book: The EU Common Consolidated Corporate Tax Base: Critical Analysis serves as;

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A Common Consolidated Corporate Tax Base for Europe - Eine einheitliche Körperschaftsteuerbemessungsgrundlage für Europa

Preface This book contains the proceedings of the International Tax Conference on the c- th th mon consolidated corporate tax base (CCCTB;

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A Common Consolidated Corporate Tax Base for Europe - Eine einheitliche Körperschaftsteuerbemessungsgrundlage für Europa

Preface This book contains the proceedings of the International Tax Conference on the c- th th mon consolidated corporate tax base (CCCTB;

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Common Corporate Tax Base in the EU

of the corporate income tax systems. This report assesses the impact of a Common Corporate Tax Base (CCTB) on the size of the corporate tax bases;

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Common Corporate Tax Base (CC(C)TB) and Determination of Taxable Income

ongoing evaluation of the proposal for a Draft Council Directive on a Common Consolidated Corporate Tax Base (CC(C)TB) released by the European;

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Transfer Pricing in SMEs

discuss alternative approaches like Safe Harbour and Common Consolidated Corporate Tax Base (CCCTB). Taking into account the prominent role;

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Corporate Income Tax Harmonization in the European Union

Through the arguments for corporate tax harmonization in the EU and describing the current stage of this process, the legislative rules;

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Corporate Income Tax Harmonization in the European Union

Through the arguments for corporate tax harmonization in the EU and describing the current stage of this process, the legislative rules;

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Combating Tax Avoidance in the EU

developments in direct taxation; the Common Consolidated Tax Base; and digital significant presence and permanent establishment;

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Tax Accounting in Germany

Common (Consolidated) Corporate Tax Base for Europe.;

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European Union Corporate Tax Law

How does EU law affect Member State corporate tax systems and the cross-border activities of companies? This book traces the historical;

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Profit Shifting and Tax Base Erosion

This book provides a comprehensive analysis of current techniques for profit shifting and tax base erosion in the area of corporate;

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Reforming the US Corporate Tax

This book proposed to replace the corporate income tax with a tax that has a much broader base at a much lower rate. Two alternatives are;

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Selectivity in State Aid Law and the Methods for the Allocation of the Corporate Tax Base

Selectivity in State Aid Law and the Methods for the Allocation of the Corporate Tax Base Jérôme Monsenego;

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EU Tax Law and Policy in the 21st Century

About this book: EU Tax Law and Policy in the 21st Century provides a thorough description;

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EU Corporate Law and EU Company Tax Law

in EU corporate law and EU company tax law, the EU planned initiatives in these areas, and - at a time when member states increasingly tend to;

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Hybrid Financial Instruments, Double Non-Taxation and Linking Rules

Action 2) and the EU (e.g., Anti-Tax Avoidance Directive). The (in)compatibility of linking rules with existing tax treaty rules and EU;

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The Impact of Tax Treaties and EU Law on Group Taxation Regimes

more common developments, this book is the first in-depth analysis of how tax treaties and EU law influence group taxation regimes.

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The Determination of Corporate Taxable Income in the EU Member States

of direct tax harmony. The essential starting point for such an undertaking is a set of standardized rules for the computation of EU-wide income.

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Double (Non-)Taxation and EU Law

law on the EU law compatibility of double non-taxation. The tax jurisprudence of the ECJ is referred to and comprehensively;

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Real Estate Investment Trusts In Europe

the European Court of Justice, including tax and company law; REIT shopping; non-compliance of REIT regimes with EU law;

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Fiscale handboeken - European Tax Law Vol 1 General Topics and Direct Taxation

a state of the art clarification and analysis of the implications of the EU Treaties and secondary EU law for national and bilateral tax law;

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Towards a Just Europe

systematic manner. Joao Labareda argues that the set of shared political institutions at EU level, including the European Parliament and the Court;

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The Federal Income Taxation of Corporations, Partnerships, Limited Liability Companies, and Their Owners

An up-to-date response to the trend toward teaching corporate tax and partnership tax in a consolidated course, the 6th edition;

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European Tax Law Volume 1 Volume 1 General Topics and Direct Taxation

critical discussion of the EU tax rules in force and of the EU Courts case law in tax matters, it surpasses every other publication on European tax;

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Fiscale handboeken - European Tax Law Vol 1 General Topics and Direct Taxation

a state of the art clarification and analysis of the implications of the EU Treaties and secondary EU law for national and bilateral tax law;

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Terra/Wattel - European Tax Law

of State and professor of EU tax law at the Amsterdam Centre for Tax Law (ACTL), University of Amsterdam. Otto Marres is professor at the;

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