Book icon

Book : Scholarly edition

The Tax Base for CCCTB: The Role of Principles

Abstract:

The European Commission is working on a proposal for a Common Consolidated Corporate Tax Base (CCCTB). A draft Directive is expected to be published during the course of 2008. The proposal aims to tackle some fundamental problems encountered as a result of lack of corporate tax harmonisation, especially in the areas of cross border losses and transfer pricing. There are several difficulties that must be tackled to make the proposal workable, not least the question of formulary apportionment o...

Expand abstract

Actions


Authors


More by this author
Institution:
University of Oxford
Division:
SSD
Department:
Law
Sub department:
Law Faculty
Role:
Author
Publication date:
2008-01-01
Source identifiers:
478538
Keywords:
Subtype:
Scholarly edition
Pubs id:
pubs:478538
UUID:
uuid:c578b68a-4f24-404b-97cd-f94d3b36befc
Local pid:
pubs:478538
Deposit date:
2014-08-16

Terms of use


Views and Downloads






If you are the owner of this record, you can report an update to it here: Report update to this record

TO TOP