Corporate Income Taxation in Europe
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Published By Edward Elgar Publishing

9781782545422

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APPENDIX: COMPARISON OF THE PARENT-SUBSIDIARY, MERGER AND INTEREST AND ROYALTIES DIRECTIVES AND THE COUNCIL PROPOSAL FOR A DIRECTIVE ON CCCTB

Corporate Income Taxation in Europe ◽

10.4337/9781782545422.00012 ◽

2014 ◽

pp. 149-158

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The meaning of ‘resident taxpayer’ and ‘non-resident taxpayer’ under the proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB)

Corporate Income Taxation in Europe ◽

10.4337/9781782545422.00011 ◽

2014 ◽

pp. 116-148 ◽

Author(s):

Guglielmo Maisto

Keyword(s):

Corporate Tax ◽

Tax Base ◽

Council Directive

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Preface

Corporate Income Taxation in Europe ◽

10.4337/9781782545422.00005 ◽

2014 ◽

pp. xii-xiv

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Commentary

Corporate Income Taxation in Europe ◽

10.4337/9781782545422.00021 ◽

2014 ◽

pp. 303-310 ◽

Author(s):

Christoph Spengel

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Transfer of assets to third countries

Corporate Income Taxation in Europe ◽

10.4337/9781782545422.00019 ◽

2014 ◽

pp. 259-271

Author(s):

Daniel Gutmann

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Deductibility of gifts to charitable bodies in third countries

Corporate Income Taxation in Europe ◽

10.4337/9781782545422.00017 ◽

2014 ◽

pp. 227-247

Author(s):

Roman Seer

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Commentary

Corporate Income Taxation in Europe ◽

10.4337/9781782545422.00010 ◽

2014 ◽

pp. 109-115

Author(s):

Theo Keijzer

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Commentary

Corporate Income Taxation in Europe ◽

10.4337/9781782545422.00007 ◽

2014 ◽

pp. 39-43

Author(s):

Krister Andersson

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Taxation of EU resident companies under the current CCCTB framework: Descriptive and critical approach to selected ‘extraterritorial’ aspects

Corporate Income Taxation in Europe ◽

10.4337/9781782545422.00006 ◽

2014 ◽

pp. 1-38

Author(s):

Edoardo Traversa ◽

Charles-Albert Helleputte

Keyword(s):

Critical Approach

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Commentary

Corporate Income Taxation in Europe ◽

10.4337/9781782545422.00018 ◽

2014 ◽

pp. 248-258 ◽

Author(s):

Mitchell A. Kane

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