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From Marks & Spencer to X Holding : The Future of Cross-border Group Taxation
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Group taxation (special schemes according to which a group of companies meeting certain requirements may be assimilated for tax purposes to a single company) exists in several European Member States and is now under consideration in an EU proposal concerning a common consolidated corporate tax base (CCCTB). Its rationale as a potential EU tax regime has arisen from a series of high-profile ECJ cases concerning cross-border tax relief claims--decisions which have been criticized for lack of clarity and for breach of freedom of establishment (Article 49 TFEU).
16 FRO den
978-90-411-3399-1
16 FRO den
Book
English
Wolters kluwer
2011
AH Alpen aan den rijn
xiv, 229 p.; 25 cm
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