书目详细信息
： CCCTB :
书目信息 机读格式(MARC)
| ISBN： | 9789041138729 (cloth : alk. paper) |
|---|---|
| ISBN： | 9041138722 (cloth : alk. paper) |
| 编目源： | BTCTA BTCTA BOL YDXCP DLC |
| 题名： | CCCTB : selected issues / edited by Dennis Weber. |
| 索书号： | D912.2-532/W373E |
| 出版发行项： | Alphen aan den Rijn : Frederick, MD : Sold and distributed in North, Central and South America by Aspen Publishers, Inc., Kluwer Law International ; c2012. |
| 载体形态： | xvii, 337 p. : ill. ; 25 cm. |
| 一般附注： | "This book is the result of a conference organised by the Amsterdam Centre for Tax Law (ACTL), on 10 and 11 June 2011."--Preface. |
| 书目附注： | Includes bibliographical references. |
| 格式化内容附注： | 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. |