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The EU CommonConsolidatedCorporate Tax Base :critical analysis / Weber, D. M. (DennisManolito),Streek, Jan van de,

The EU Common Consolidated Corporate Tax Base : critical analysis /
библиография

Полный текстТекст для электронных книг
База данных: Каталог библиотеки СФУ (343.4067  T44)
Библиографическое описание: Return of the CC(C)TB: First Critical Analysis (Conference) ((2017 : ; Amsterdam, Netherlands),). The EU Common Consolidated Corporate Tax Base : critical analysis / / editor.: (Dennis Manolito), Weber, D. M., Streek, Jan van de,. - Электрон. текстовые дан. - 1 online resource (xxi, 241 pages). - Загл. с титул. экрана. - Includes bibliographical references. - ISBN 9789041192684. - ISBN 9041192689 : Б. ц. - Текст : электронный. Примечания о происхождении: Коллекция цифровых книг Ebsco ebook (централизованная подписка 2023 г., бессрочный доступ). НБ СФУ
Аннотация: Some introductory remarks on the relaunched CCTB/CCCTB proposals from a policy perspective / Jan van de Streek -- Principles and characteristics of CCTB after the relaunch / Ronald Russo -- Depreciation rules and roll-over relief under the proposed CCTB directive / Hein Vermeulen -- Allowance for growth and investment / Stefano Grilli -- The R&D tax incentives / Paolo Arginelli -- The participation exemption / Marjaana Helminen -- Cross-border loss relief under the proposed CCTB directive / Bruno da Silva -- The arm's length standard : a blind spot in the CC(C)TB proposals / Daniel S. Smit -- Exit tax / Rita Szudoczky -- Tax avoidance and the return of CC(C)TB / Frans Vanistendael -- Interest limiation rule / Ruben Martini -- The switch-over clause / Daniel Gutmann -- The controlled foreign company regime / Werner Haslehner -- The GAAR / Markus Seiler -- Consolidation within the CCCTB / Fabian Munsterman -- Tax competition within the European Union revisited : is the relaunched CCCTB a solution? / Maarten F. de Wilde -- Procedural and administrative aspects of the CCCTB / Sjoerd Douma.
Редакторы, составители и др.: Weber, D. M. (Dennis Manolito), (editor.); Streek, Jan van de, (editor.)
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