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
By: Cerioni, Luca
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Material type: 
ArticlePublisher: 2018Subject(s): IMPUESTO DE SOCIEDADES | BASE IMPONIBLE COMÚN CONSOLIDADA | IMPOSICION OPTIMA | UNION EUROPEA
In:
EC Tax Review v. 27, Issue 5, October 2018, p. 237-249Summary: 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).
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 2141-B/2018/5-2 (Browse shelf) | Available | OP 2141-B/2018/5-2 |
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).
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