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Maisto, G. (2013). "The meaning of ‘resident taxpayer’ and ‘non-resident taxpayer’ under the proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB)". In 01 Corporate Income Taxation in Europe The Common Consolidated Corporate Tax Base (CCCTB) and Third Countries. Cheltenham, UK: Edward Elgar Publishing. doi: https://doi.org/10.4337/9781782545422.00011