The Eu Common Consolidated Corporate Tax Base: Critical Analysis
2017
The EU Common Consolidated Corporate Tax Base: Critical Analysis serves as a guide to the major development in EU tax law, the Common Consolidated Corporate Tax Base (CCCTB) proposal. In October 2016, the European Commission relaunched its plan to harmonize national income tax systems via the CCCTB by introducing a single set of rules to calculate companies’ taxable profits in the EU. This timely book offers an early analysis of this important proposal and its implications, covering issues such as the project’s scope and main elements, international considerations, the relationship with OECD’s base erosion and profit shifting (BEPS) initiative, consolidation, and anti-abuse rules.
Keywords:
- Correction
- Source
- Cite
- Save
- Machine Reading By IdeaReader
0
References
0
Citations
NaN
KQI