Results 81 to 90 of about 1,083 (121)

The Anti-Abuse Rules of the CCCTB

Bulletin for International Taxation, 2012
The author, in this article, examines the anti-abuse rules that would be adopted under the Common Consolidated Corporate Tax Base.
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Wirkungsweise der CCCTB - aktueller Forschungsstand

2017
Dem Richtlinienvorschlag zur CCCTB wurde im Bereich der betriebswirtschaftlichen Steuerlehre hohe Aufmerksamkeit gewidmet. Die Tatigkeit der im Jahr 2004 ins Leben gerufenen Arbeitsgruppe zur CCCTB der Europaischen Kommission und deren regelm asig veroffentlichte Arbeitspapiere waren ebenso Anlass fur viele Beitrage wie die schlussendlich am 16.
exaly   +2 more sources

IAS/IFRS: A Starting Point for the CCCTB?

Intertax, 2012
The European Commission has proposed a Common Consolidated Corporate Tax Base (CCCTB) to be applied in the European Union (EU) in order to harmonize and provide a single set of rules to calculate the corporate tax base. In the CCCTB framework, only a single set of tax rules is applied, and the harmonization would only concern the calculation of tax ...
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Thin Capitalization Rules in the Context of the CCCTB [PDF]

, 2008
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 States opting out of the CCCTB.
Rita de la Feria, Ana Paula Dourado
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Taxation of Groups and CCCTB

2014
The contribution concerns the taxation of groups and the Common Consolidated Corporate Tax Base, in particular in the context of tax mobility of companies. Moreover the contribution analyses the other different approaches to looking at tax mobility and groups within the European ...
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Administrative Aspects of the CCCTB — a Business Perpective

2008
What I have just done is use four languages to express the problems we face in the tax environment in the European Union today. I cannot read a Swedish tax return because I do not read Swedish. I cannot interpret the Portuguese tax return because I do not know what the rules are in Portugal.
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CCCTB jeho vývoj a aplikace

2017
The diploma thesis focuses on the concept of CCCTB, its historical development and the application of the allocation formula for the division of the common consolidated corporate tax base. At the beginning is the attention paid to coordination and harmonization within the European Union. Subsequently, the work is concerned with the proposal itself.
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CCCTB: Der steuerpflichtige Unternehmensgewinn — gemeinsame Strukturelemente

2008
Die CCCTB (Common Consolidated Corporate Tax Base) setzt die Beantwortung von folgenden drei Fragen voraus: Wie sind die Gewinnermittlungsvorschriften der gemeinsamen Bemessungsgrundlage ausgestaltet? Wie erfolgt die Konsolidierung? Nach welchen Faktoren erfolgt die Aufteilung des konsolidierten Ergebnisses auf die Mitgliedstaaten ...
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The CCCTB

Tax Notes International, 2008
Smit, D.S., Kiekebeld, B.J.
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Did the Economic Impact of a Common Consolidated Corporate Tax Base (CCCTB) Affect the Voting Behaviour of the Members of the European Parliament?

De Economist, 2014
Philippe van Cauwenberge, Isabelle Verleyen   +1 more
exaly