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Preface
Michael Lang
,
Pasquale Pistone
,
Josef Schuch
,
Claus Staringer
, and
Alfred Storck
Full access
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Category:
Monograph Chapter
Published:
31 Oct 2013
Page Range:
xii–xiv
Collection:
Law 2013
DOI:
https://doi.org/10.4337/9781782545422.00005
Full access
Download PDF
PDF
Corporate Income Taxation in Europe
Edited by
Michael Lang
,
Pasquale Pistone
,
Josef Schuch
,
Claus Staringer
, and
Alfred Storck
Monograph Book
Published:
31 Oct 2013
Print ISBN:
9781782545415
eISBN:
9781782545422
DOI:
https://doi.org/10.4337/9781782545422
Pages:
384
Collection:
Law 2013
Buy Print
Table of Contents
Front Matter
Copyright
Contents
Contributors
Preface
Chapter 1: Taxation of EU resident companies under the current CCCTB framework: Descriptive and critical approach to selected ‘extraterritorial’ aspects
Commentary
Commentary
Chapter 2: Taxation of EU-non-resident companiesunder the CCCTB system: Analysis and suggestions for improvement
Commentary
Chapter 3: The meaning of ‘resident taxpayer’ and ‘non-resident taxpayer’ under the proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB)
APPENDIX: COMPARISON OF THE PARENT-SUBSIDIARY, MERGER AND INTEREST AND ROYALTIES DIRECTIVES AND THE COUNCIL PROPOSAL FOR A DIRECTIVE ON CCCTB
Chapter 4: Withholding taxation
Commentary
Chapter 5: CCCTB and fiscally transparent entities: A third countries’ perspective
Commentary
Chapter 6: Deductibility of gifts to charitable bodies in third countries
Commentary
Chapter 7: Transfer of assets to third countries
Chapter 8: The limits to interest deductibility: An ad hoc anti-abuse rule in the proposal for a CCCTB Directive
Commentary
Chapter 9: CFC rules within the CCCTB
Commentary
Commentary
Index
Subjects
Law - Academic
Corporate Law and Governance
European Law
Tax Law and Fiscal Policy
Law -Professional
Corporate Law
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