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Více informací o knize Corporate Income Taxation in Europe

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• Anotace
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Anotace knihy

This topical book is the first publication that focuses on the impact of the CCCTB project on relations between the European Union and third countries. Although the CCCTB system will only be applicable within the European Union, it will also have wide-ranging impacts for non-resident companies. The book considers the impact of the CCCTB from the perspective of non-EU-based enterprises that are carrying on business in the EU through the operation of branches or subsidiaries in Member States. It incorporates the perspectives of leading scholars from all over Europe as well as from third countries such as the United States, and provides in-depth analysis of the key aspects which would affect third countries, such as: withholding taxation, taxation of transparent entities, and transfer of assets to third countries. Corporate Income Taxation in Europe will provide essential insights to academics, practitioners and policymakers in the field of taxation. It will also interest those looking ahead to future tax reforms in the EU, or considering how a similar model may be applied elsewhere.

Parametry knihy

Zařazení knihy Knihy v angličtině Law Laws of Specific jurisdictions Taxation & duties law

• Plný název: Corporate Income Taxation in Europe
• Podnázev: The Common Consolidated Corporate Tax Base (CCTB) and Third Countries
• Jazyk: Angličtina
• Vazba: Pevná
• Počet stran: 384
• EAN: 9781782545415
• ID: 04845675
• Nakladatelství: Edward Elgar Publishing Ltd
• Hmotnost: 581 g
• Rozměry: 234 × 156 × 25 mm
• Datum vydání: 31. October 2013

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