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Corporate income taxation in Europe : the Common Consolidated Corporate Tax Base (CCCTB) and third countries

Author: Michael Lang
Publisher: Cheltenham, Glos, UK ; Northampton, Mass. : Edward Elgar Pub., ©2013.
Edition/Format:   eBook : Document : EnglishView all editions and formats
Summary:
This topical book is the first publication that focuses on the impact of the CCCTB project on relations between the European Union and third countries. Although the CCCTB system will only be applicable within the European Union, it will also have wide-ranging impacts for non-resident companies. The book considers the impact of the CCCTB from the perspective of non-EU-based enterprises that are carrying on business  Read more...
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Genre/Form: Electronic books
Additional Physical Format: Print version:
Lang, M.
Corporate Income Taxation in Europe : The Common Consolidated Corporate Tax Base (CCTB) and Third Countries.
Cheltenham : Edward Elgar Publishing, ©2013
Material Type: Document, Internet resource
Document Type: Internet Resource, Computer File
All Authors / Contributors: Michael Lang
ISBN: 9781782545422 1782545425
OCLC Number: 870331559
Description: 1 online resource (xiii, 369 pages) : illustrations
Contents: Cover; Copyright; Contents; Contributors; Preface; 1. Taxation of EU resident companies under the current CCCTB framework: Descriptive and critical approach to selected 'extraterritorial' aspects; Commentary; Commentary; 2. Taxation of EU-non-resident companies under the CCCTB system: Analysis and suggestions for improvement; Commentary; 3. The meaning of 'resident taxpayer' and 'non-resident taxpayer' under the proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB); 4. Withholding taxation; Commentary. 5. CCCTB and fiscally transparent entities: A third countries' perspectiveCommentary; 6. Deductibility of gifts to charitable bodies in third countries; Commentary; 7. Transfer of assets to third countries; 8. The limits to interest deductibility: An ad hoc anti-abuse rule in the proposal for a CCCTB Directive; Commentary; 9. CFC rules within the CCCTB; Commentary; Commentary; Index.
Responsibility: edited by Michael Lang [and others].

Abstract:

This topical book is the first publication that focuses on the impact of the CCCTB project on relations between the European Union and third countries. Although the CCCTB system will only be  Read more...

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