CCCTB Selected Issues
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Samenvatting
The European Commissions proposed Common Consolidated Corporate Tax Base (CCCTB) is the most ambitious project in the history of direct taxation within the EU. While retaining the right of Member States to set their own corporate tax rate, the proposed system allows for a one-stop shop for filing tax returns and consolidating prof its and losses across the EU. In this book the first to offer guidance to practitioners whose work will be affected by these new developments 19 prominent representatives of the business community, tax consultancy, academic taxation scholarship and tax administration discuss the proposed systems rationale, structure and uncertainties, ranging from very technical aspects, to the wording of the proposal, to political considerations. These topics include the following: eligibility; formation of a group; the concept of permanent establishment; foreign tax credits; dual resident companies; consequences of entering and leaving; depreciation of fixed assets; repackaged asset transfers; appeals procedure; disagreements among Member States; subsidiarity and the yellow card procedure; international aspects and tax treaties; sharing mechanism and transfer pricing; and anti-abuse rules. The discussion raises numerous issues likely to lead to future amendments, and for this reason, along with its practical value in developing an understanding of the proposed systems specific effects, the book will be welcomed by tax consultants and lawyers worldwide, corporate tax advisers, European tax authorities and tax researchers and academics.
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Inhoud
- Taal
- en
- Bindwijze
- Hardcover
- Oorspronkelijke releasedatum
- 15 mei 2012
- Aantal pagina's
- 368
- Illustraties
- Nee
Betrokkenen
- Hoofdauteur
- Weber
- Hoofdredacteur
- Dennis Weber
- Hoofduitgeverij
- Kluwer Law International
Overige kenmerken
- Extra groot lettertype
- Nee
- Studieboek
- Ja
- Verpakking breedte
- 156 mm
- Verpakking hoogte
- 21 mm
- Verpakking lengte
- 230 mm
- Verpakkingsgewicht
- 334 g
EAN
- EAN
- 9789041138729
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: Hardcover
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