CCCTB
Subtitle: selected issues
By: edited by Dennis Weber
Contributors: Amsterdam Centre for Tax Law
Series: EUCOTAX series on European taxation -- v. 35; Eucotax series on European taxation -- v. 35.
Publisher: Kluwer Law International
Published: 2012
Place of publication: Alphen aan den Rijn; Frederick, MD : Sold and distributed in North, Central and South America by Aspen Publishers, Inc
Language: eng
Number of pages: 337
ISBN-13: 9789041138729
Subjects: Corporations; Taxation; Law and legislation; Congresses
Notes: "This book is the result of a conference organised by the Amsterdam Centre for Tax Law (ACTL), on 10 and 11 June 2011."--Preface.

Includes bibliographical references.
Table of contents: title: Consolidation of the CCCTB proposal / Thies Sanders; title: Relevant aspects when entering the system/CCCTB group / Paul H.M. Simonis; title: Business reorganisations within the group / Bertil Wiman; title: Leaving a group / Jan van de Streek; title: CCCTB : general principles and characteristics / Ronald Russo; title: Depreciation rules under the proposed CCCTB Directive / Hein Vermeulen; title: Is the CCCTB proposal in line with the Principle of Subsidiarity? : negative opinions submitted by national parliaments in the "yellow card procedure" / Rita Szudoczky; title: The one-stop-shop approach : a discussion of the administrative and procedural aspects of the CCCTB Draft Directive / J.A.R. van Eijsden; title: Appeals / Daniel Gutmann; title: The Common Consolidated Corporate Tax Base and the future of taxation / Theo Keijzer; title: Withholding taxes and relief for double taxation / Matthijs Vogel; title: Common Consolidated Corporate Tax Base : the sharing mechanism, some general considerations / Antonio Russo; title: Tax planning under the CCCTB's formulary apportionment provisions : the good, the bad and the ugly / Walter Hellerstein; title: CCCTB and formulary apportionment : the European Commission finds the right formula / Joann Martens Weiner; title: The CCCTB GAAR : a toothless tiger or Russian roulette? / Peter Harris; title: CFC Rule / Mario Tenore; title: CCCTB : selected issues : a summary / Mark van Graafeiland & Imme Kam.