xvii, 337 pages : illustrations ; 25 cm.
Eucotax series on European taxation ; v. 35.
"This book is the result of a conference organised by the Amsterdam Centre for Tax Law (ACTL), on 10 and 11 June 2011."--Preface.
Bibliography, etc. Note
Includes bibliographical references.
Formatted Contents Note
Consolidation of the CCCTB proposal / Thies Sanders Relevant aspects when entering the system/CCCTB group / Paul H.M. Simonis Business reorganisations within the group / Bertil Wiman Leaving a group / Jan van de Streek CCCTB : general principles and characteristics / Ronald Russo Depreciation rules under the proposed CCCTB Directive / Hein Vermeulen Is the CCCTB proposal in line with the Principle of Subsidiarity? : negative opinions submitted by national parliaments in the "yellow card procedure" / Rita Szudoczky The one-stop-shop approach : a discussion of the administrative and procedural aspects of the CCCTB Draft Directive / J.A.R. van Eijsden Appeals / Daniel Gutmann The Common Consolidated Corporate Tax Base and the future of taxation / Theo Keijzer Withholding taxes and relief for double taxation / Matthijs Vogel Common Consolidated Corporate Tax Base : the sharing mechanism, some general considerations / Antonio Russo Tax planning under the CCCTB's formulary apportionment provisions : the good, the bad and the ugly / Walter Hellerstein CCCTB and formulary apportionment : the European Commission finds the right formula / Joann Martens Weiner The CCCTB GAAR : a toothless tiger or Russian roulette? / Peter Harris CFC Rule / Mario Tenore CCCTB : selected issues : a summary / Mark van Graafeiland & Imme Kam.
KJE7198.A8 C33 2012
Alphen aan den Rijn : Kluwer Law International ; Frederick, MD : Sold and distributed in North, Central and South America by Aspen Publishers, Inc.,