The Commission's Proposal for a CCCTB Directive: Analysis and Comment

Luca Cerioni

19 citations0/0 files storedBulletin for international taxation

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Taxation and Legal Issues Corporate Taxation and Avoidance EU Law and Policy Analysis

Abstract

The author, in this article, examines the Commission's proposals for a Directive in respect of the Common Consolidated Corporate Tax Base (CCCTB) and the implications of the proposals for the CCCTB, corporate taxpayers and the Member States of the European Union.

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2012Indirect Credit versus Exemption: Double Taxation Relief for Intercompany Distributions

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