Read e-book online CCCTB: Selected Issues (Eucotax Series on European Taxation) PDF

By Dennis Weber

ISBN-10: 9041138722

ISBN-13: 9789041138729

the ecu Commission’s proposed universal Consolidated company Tax Base (CCCTB) is the main bold venture within the historical past of direct taxation in the ecu. whereas protecting the best of Member States to set their very own company tax price, the proposed method allows a ‘one-stop store’ for submitting tax returns and consolidating prof its and losses around the ecu. during this publication – the 1st to provide assistance to practitioners whose paintings may be suffering from those new advancements – 19 well known representatives of the company group, tax consultancy, educational taxation scholarship and tax management speak about the proposed system’s reason, constitution and uncertainties, starting from very technical facets, to the wording of the notion, to political concerns. those subject matters comprise the subsequent: eligibility; formation of a gaggle; the concept that of ‘permanent establishment’; international tax credit; ‘dual resident’ businesses; outcomes of getting into and leaving; depreciation of fastened resources; repackaged asset transfers; appeals technique; disagreements between Member States; subsidiarity and the ‘yellow card procedure’; foreign facets and tax treaties; sharing mechanism and move pricing; and anti-abuse principles. The dialogue increases quite a few concerns prone to bring about destiny amendments, and accordingly, in addition to its useful price in constructing an figuring out of the proposed system’s particular results, the publication can be welcomed through tax experts and legal professionals all over the world, company tax advisers, ecu tax specialists and tax researchers and academics.

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CCCTB: Selected Issues (Eucotax Series on European Taxation) by Dennis Weber


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