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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.
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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
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