Results 11 to 20 of about 1,083 (121)
A few comments on the CCCTB-directive [PDF]
SSRN Electronic Journal, 2012 In order to gain an understanding of the problems that underlie the 16 March 2011 proposed CCCTB-directive, the objectives of this directive will be discussed and some important aspects of the directive will be addressed.
Boer, M., Boer, Martin
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Consolidation under CCCTB system
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2008 In 2007, when the pilot project of Home State Taxation System should started, but none of the EU Member States applied for, the European Commission has turned its attention to different project in the area of corporate income taxation. The paper presents
Danuše Nerudová
doaj +2 more sources
The Impact of the Introduction of a CCCTB in the EU [PDF]
Intereconomics, 2019 Base erosion and profit shifting, which the majority of Member States are currently confronting, have particularly led the European Commission to reconsider the proposal and to relaunch the project known as the Common Consolidated Corporate Tax Base ...
Danuše Nerudová +3 more
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The EU CCCTB proposal. A critical appraisal. [PDF]
, 2009 With the ambition to reduce compliance costs for multinational enterprises within the European Union, but also in order to reduce the erosion of the tax base through transfer pricing and harmful tax competition among member states, the European ...
Zagler, Martin
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Vastgoed Fiscaal & Civiel, 2009 De Common Consolidated Corporate Tax Base, kortweg CCCTB, is een Europees initiatief om de vennootschapsbelasting in Europa te harmoniseren. In dit artikel wordt onderzocht hoe in de CCCTB met direct vastgoed wordt omgegaan.
Blaauw, M.F.A., Vermeulen, H.
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The international aspects of the European common consolidated corporate tax base (CCCTB) and their interaction with third countries [PDF]
, 2013 This thesis was submitted for the degree of Doctor of Philosophy and awarded by Brunel University.The thesis examines the international taxation rules of the Common Consolidated Corporate Tax Base (CCCTB) and their interaction with third-country ...
Ali, Eid Ashry Gaber
core +7 more sources
Thin capitalization in the context of the CCCTB
, 2016 In the context of the proposed European CCCTB there is clearly a perceived need for the introduction of a common thin capitalization rule. This rule would be aimed at dealing with inbound investment emerging from both third countries, and from Member ...
de la Feria, R, Dourado, A
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The CCCTB Option An Experimental Study [PDF]
SSRN Electronic Journal, 2014 The objective of this paper is to look into the probability that, given the choice, corporate groups would opt for taxation on a consolidated basis. Consolidation would allow them to offset losses crossborder but remove the opportunity to exploit international tax-rate differentials between entities via transfer pricing.
Keser, Claudia +2 more
openaire +6 more sources
The shaping of the tax audits regime in the new common consolidated corporate tax base (CCCTB) legislation: Proposed solutions for substantives and procedural provisions [PDF]
, 2008 The European Commission has been pursuing, since 2001, the project to introduce a common consolidated corporate tax base (CCCTB) as a systematic solution to overcome the tax obstacles to cross-border business activity in the EC internal market, and ...
Cerioni, L
core +4 more sources
Agricultural Economics (AGRICECON), 2016 The allocation formula for the distribution of the Common Consolidated Corporate Tax Base (CCCTB) should be based on three macroeconomics factors which are considered to have the largest impact on profitability.
Danuse NERUDOVA, Katerina KRCHNIVA
doaj +1 more source