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  • Author or Editor: Pasquale Pistone x
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The limits to interest deductibility: An ad hoc anti-abuse rule in the proposal for a CCCTB Directive

Pasquale Pistone

Monograph Chapter

Cover Corporate Income Taxation in Europe

In  Corporate Income Taxation in Europe

Edited by Michael Lang, Pasquale Pistone, Josef Schuch, Claus Staringer and Alfred Storck

Published:
31 October 2013
DOI:
https://doi.org/10.4337/9781782545422.00020
Collection: Law 2013
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Geographical boundaries of tax jurisdiction, exclusive allocation of taxing powers in tax treaties and good tax governance in relations with developing countries

Pasquale Pistone

Monograph Chapter

Cover Tax, Law and Development

In  Tax, Law and Development

Edited by Yariv Brauner and Miranda Stewart

Published:
28 February 2013
DOI:
https://doi.org/10.4337/9780857930019.00023
Collection: Law 2013
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Preface

Edited by Michael Lang, Pasquale Pistone, Josef Schuch, Claus Staringer and Alfred Storck

Monograph Chapter

Cover Corporate Income Taxation in Europe

In  Corporate Income Taxation in Europe

Edited by Michael Lang, Pasquale Pistone, Josef Schuch, Claus Staringer and Alfred Storck

Published:
31 October 2013
DOI:
https://doi.org/10.4337/9781782545422.00005
Collection: Law 2013
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APPENDIX: COMPARISON OF THE PARENT-SUBSIDIARY, MERGER AND INTEREST AND ROYALTIES DIRECTIVES AND THE COUNCIL PROPOSAL FOR A DIRECTIVE ON CCCTB

Edited by Michael Lang, Pasquale Pistone, Josef Schuch, Claus Staringer and Alfred Storck

Monograph Chapter

Cover Corporate Income Taxation in Europe

In  Corporate Income Taxation in Europe

Edited by Michael Lang, Pasquale Pistone, Josef Schuch, Claus Staringer and Alfred Storck

Published:
31 October 2013
DOI:
https://doi.org/10.4337/9781782545422.00012
Collection: Law 2013
You do not have access to this content
Cover Corporate Income Taxation in Europe

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.

Monograph Book

Published:
31 October 2013
DOI:
https://doi.org/10.4337/9781782545422
Collection: Law 2013