Group Provisions in the Common (Consolidated) Corporate Tax Base

• Autores: Isabella de Groot
• Localización: Intertax, ISSN 0165-2826, Vol. 45, Nº. 11, 2017, págs. 742-749
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • In this article the author discusses the participation exemption, the switch-over provision and the controlled foreign company (CFC) rules in the proposals for directives on a Common Corporate Tax Base (CCTB) and a Common Consolidated Corporate Tax Base (CCCTB) published on 25 October 2016.