Read The EU Common Consolidated Corporate Tax Base: Critical Analysis (Eucotax Series on European Taxation Book 58)

The EU Common Consolidated Corporate Tax Base: Critical Analysis (Eucotax Series on European Taxation Book 58)

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Description:In October 2016, the European Commission relaunched its plan to harmonize national income tax systems via the Common Consolidated Corporate Tax Base (CCCTB), perhaps the most ambitious reform of EU tax law ever attempted. This timely book offers an early analysis of this important proposal and its implications, covering issues such as the project’s scope and main elements, international considerations, the relationship with OECD’s base erosion and profit shifting (BEPS) initiative, consolidation, and anti-abuse rules.With carefully selected papers first presented at a January 2017 conference hosted by the Amsterdam Centre for Tax Law, this volume focuses on such topics and issues as the – ways in which the proposed CCCTB is designed to preserve the competence of Member States to set their own tax rates; – reduction of the administrative burden for multinational companies;– incentives for research and development;– automatic cross-border relief within the EU;– detailed analysis of the proposal’s formula apportionment regime;– proposed new controlled foreign company (CFC) rules; and– interest limitation rule.Because of the commitment of many Member States to keep their corporate income tax systems competitive on a stand-alone basis, the proposed CCCTB is enormously controversial. This book provides authoritative insights into problems likely to arise and discusses the prospects of how the proposal is likely to be implemented. Thus, this book proves to be of immeasurable value to taxation policymakers, practitioners, and academics.We have made it easy for you to find a PDF Ebooks without any digging. And by having access to our ebooks online or by storing it on your computer, you have convenient answers with The EU Common Consolidated Corporate Tax Base: Critical Analysis (Eucotax Series on European Taxation Book 58). To get started finding The EU Common Consolidated Corporate Tax Base: Critical Analysis (Eucotax Series on European Taxation Book 58), you are right to find our website which has a comprehensive collection of manuals listed.
Our library is the biggest of these that have literally hundreds of thousands of different products represented.

Pages: 370

Format: PDF, EPUB & Kindle Edition

Publisher: —

Release: —

ISBN: 9041192689

Description: In October 2016, the European Commission relaunched its plan to harmonize national income tax systems via the Common Consolidated Corporate Tax Base (CCCTB), perhaps the most ambitious reform of EU tax law ever attempted. This timely book offers an early analysis of this important proposal and its implications, covering issues such as the project’s scope and main elements, international considerations, the relationship with OECD’s base erosion and profit shifting (BEPS) initiative, consolidation, and anti-abuse rules.With carefully selected papers first presented at a January 2017 conference hosted by the Amsterdam Centre for Tax Law, this volume focuses on such topics and issues as the – ways in which the proposed CCCTB is designed to preserve the competence of Member States to set their own tax rates; – reduction of the administrative burden for multinational companies;– incentives for research and development;– automatic cross-border relief within the EU;– detailed analysis of the proposal’s formula apportionment regime;– proposed new controlled foreign company (CFC) rules; and– interest limitation rule.Because of the commitment of many Member States to keep their corporate income tax systems competitive on a stand-alone basis, the proposed CCCTB is enormously controversial. This book provides authoritative insights into problems likely to arise and discusses the prospects of how the proposal is likely to be implemented. Thus, this book proves to be of immeasurable value to taxation policymakers, practitioners, and academics.We have made it easy for you to find a PDF Ebooks without any digging. And by having access to our ebooks online or by storing it on your computer, you have convenient answers with The EU Common Consolidated Corporate Tax Base: Critical Analysis (Eucotax Series on European Taxation Book 58). To get started finding The EU Common Consolidated Corporate Tax Base: Critical Analysis (Eucotax Series on European Taxation Book 58), you are right to find our website which has a comprehensive collection of manuals listed.
Our library is the biggest of these that have literally hundreds of thousands of different products represented.

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The EU Common Consolidated Corporate Tax Base: Critical Analysis (Eucotax Series on European Taxation Book 58)

The EU Common Consolidated Corporate Tax Base: Critical Analysis (Eucotax Series on European Taxation Book 58)

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