The limits to interest deductibility: An ad hoc anti-abuse rule in the proposal for a CCCTB Directive
The Common Consolidated Corporate Tax Base (CCCTB) and Third Countries
Pasquale Pistone
Monograph Chapter
In Corporate Income Taxation in Europe
Edited by Michael Lang, Pasquale Pistone, Josef Schuch, Claus Staringer and Alfred Storck
- Published in print:
- 31 Oct 2013
Collection:
Law 2013
Monograph Chapter
In Tax, Law and Development
Edited by Yariv Brauner and Miranda Stewart
- Published in print:
- 28 Feb 2013
Collection:
Law 2013
Preface
The Common Consolidated Corporate Tax Base (CCCTB) and Third Countries
Edited by Michael Lang, Pasquale Pistone, Josef Schuch, Claus Staringer and Alfred Storck
Monograph Chapter
In Corporate Income Taxation in Europe
Edited by Michael Lang, Pasquale Pistone, Josef Schuch, Claus Staringer and Alfred Storck
- Published in print:
- 31 Oct 2013
Collection:
Law 2013
APPENDIX: COMPARISON OF THE PARENT-SUBSIDIARY, MERGER AND INTEREST AND ROYALTIES DIRECTIVES AND THE COUNCIL PROPOSAL FOR A DIRECTIVE ON CCCTB
The Common Consolidated Corporate Tax Base (CCCTB) and Third Countries
Edited by Michael Lang, Pasquale Pistone, Josef Schuch, Claus Staringer and Alfred Storck
Monograph Chapter
In Corporate Income Taxation in Europe
Edited by Michael Lang, Pasquale Pistone, Josef Schuch, Claus Staringer and Alfred Storck
- Published in print:
- 31 Oct 2013
Collection:
Law 2013
Corporate Income Taxation in Europe
The Common Consolidated Corporate Tax Base (CCCTB) and Third Countries
Edited by Michael Lang, Pasquale Pistone, Josef Schuch, Claus Staringer and Alfred Storck
This topical book is the first publication that focuses on the impact of the CCCTB project on relations between the European Union and third countries. Although the CCCTB system will only be applicable within the European Union, it will also have wide-ranging impacts for non-resident companies.