CCCTB —— Selected Issues

----- 共同统一公司税基：精选问题

ISBN: 9789041138729 出版年：2012 页码：368 Kluwer Law International

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.