Cerioni, Luca
The European Commission proposal for a 3% 'call rate' as a new suggestion for a EUCIT : an assessment against the criteria for a fair taxation / Luca Cerioni .-- , 2018
Resumen.
This article comments the European Commission's proposal for a 3% 'call rate' on the Common Consolidated Corporate Tax Base (CCCTB), to be introduced after the CCCTB itself (COM(2016) 683 final, proposal for a CCCTB; COM(2016)685 final, proposal for a CTB).
IMPUESTO DE SOCIEDADES
BASE IMPONIBLE COMÚN CONSOLIDADA
IMPOSICION OPTIMA
UNION EUROPEA
EC Tax Review 0928-2750 [print] v. 27, Issue 5, October 2018, p. 237-249
The European Commission proposal for a 3% 'call rate' as a new suggestion for a EUCIT : an assessment against the criteria for a fair taxation / Luca Cerioni .-- , 2018
Resumen.
This article comments the European Commission's proposal for a 3% 'call rate' on the Common Consolidated Corporate Tax Base (CCCTB), to be introduced after the CCCTB itself (COM(2016) 683 final, proposal for a CCCTB; COM(2016)685 final, proposal for a CTB).
IMPUESTO DE SOCIEDADES
BASE IMPONIBLE COMÚN CONSOLIDADA
IMPOSICION OPTIMA
UNION EUROPEA
EC Tax Review 0928-2750 [print] v. 27, Issue 5, October 2018, p. 237-249