Record Detail Back
Common Consolidated Corporate Tax Base
- Share to:
This report examines the European Commission's draft plans to introduce a Common Consolidated Corporate Tax Base (CCCTB) for EU group companies. It analyses the basic features of the draft proposal, as published in the draft CCCTB Directive of 16 March 2011 and the possible effects of these on the UK tax system. The report focuses on areas such as formulary apportionment, loss relief, intra-group transfers, reorganisations, the administration of the new system, taxation of inbound and outbound investment, and anti-abuse rules. Throughout this report, there is a comparison of the proposed rules with the UK provisions.
Michael lang - Personal Name
Pasquale pistone - Personal Name
Josef Schuch - Personal Name
Claus Staringer - Personal Name
Pasquale pistone - Personal Name
Josef Schuch - Personal Name
Claus Staringer - Personal Name
16 COM mic
978-3-7073-1306-2
16 COM mic
Book
English
Linde
2008
Wien
1101 p.; 24 cm.
LOADING LIST...
LOADING LIST...