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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.
Monograph Book
- Published in print:
- 31 Oct 2013
- ISBN:
- 9781782545415
- eISBN:
- 9781782545422
- Pages:
- 384
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- Corporate Income Taxation in Europe
- 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
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Contributors
Monograph Chapter
- Published:
- 31 October 2013
- Category:
- Monograph Chapter
- Pages:
- vii–xi (5 total)
Collection:
Law 2013
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- Corporate Income Taxation in Europe
- 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