Results 71 to 80 of about 1,083 (121)
The impact of the CCCTB on the behaviour of the principal and the agent
Die Besteuerung der multinationalen Unternehmen, besonders innerhalb der EU, ist seit Jahrzehnten endlosen Diskussionen unterworfen. Nach langjähriger Arbeit hat die Arbeitskommission der EU die Gemeinsame Konsolidierte Körperschaftssteuerbemessungsgrundlage, sog.
openaire +1 more source
Some of the next articles are maybe not open access.
Related searches:
Related searches:
CCCTB: Enhanced Speed Ahead for Improvement
EC Tax Review, 2011Eric C C M Kemmeren
exaly +3 more sources
2017
This chapter analyses the impacts of the fundamental change in corporate taxation in the EU recently proposed by the EC especially in relation to small and medium-sized enterprises (SMEs). It begins by discussing the history of harmonization efforts of corporate taxation, the current situation of corporate taxation in the EU and the recent proposal of ...
Veronika Solilova, Danuse Nerudova
openaire +1 more source
This chapter analyses the impacts of the fundamental change in corporate taxation in the EU recently proposed by the EC especially in relation to small and medium-sized enterprises (SMEs). It begins by discussing the history of harmonization efforts of corporate taxation, the current situation of corporate taxation in the EU and the recent proposal of ...
Veronika Solilova, Danuse Nerudova
openaire +1 more source
The CCCTB Rules on Leaving a Group
Intertax, 2012The consolidation system proposed in the draft of the CCCTB Directive puts relationships between Member States on edge. This is clearly apparent in the rules that apply when a company leaves a group. In this article the leaving rules are examined.
openaire +2 more sources
Proposal for an Enhanced CCTB as Alternative to a CCCTB with Formulary Apportionment
World Tax Journal, 2012Replacing separate accounting and the arm’s length standard by consolidation and formulary apportionment lies at the heart of the Commission’s proposal for a Common Consolidated Corporate Tax Base. This article shows that such a radical change of system is not justified as it would not solve the problems related to the arm’s length standard, but would ...
openaire +3 more sources