| 000 | 01103nab a2200241 c 4500 | ||
|---|---|---|---|
| 003 | ES-MaIEF | ||
| 005 | 20181123133006.0 | ||
| 007 | ta | ||
| 008 | 181123t2018 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 041 | _aeng | ||
| 100 | 1 |
_929735 _aCerioni, Luca |
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| 245 | 4 |
_aThe European Commission proposal for a 3% 'call rate' as a new suggestion for a EUCIT _b : an assessment against the criteria for a fair taxation _c Luca Cerioni |
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| 260 | _c2018 | ||
| 500 | _aResumen. | ||
| 520 | _aThis 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). | ||
| 650 | 4 |
_945680 _aIMPUESTO DE SOCIEDADES |
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| 650 | 4 |
_959364 _aBASE IMPONIBLE COMÚN CONSOLIDADA |
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| 650 | 4 |
_97978 _aIMPOSICION OPTIMA |
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| 650 | 4 |
_948644 _aUNION EUROPEA |
|
| 773 | 0 |
_9158081 _oOP 2141-B/2018/5 _tEC Tax Review _w(IEF)124968 _x 0928-2750 [print] _g v. 27, Issue 5, October 2018, p. 237-249 |
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| 942 | _cART | ||
| 999 |
_c139372 _d139372 |
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