TY  - BOOK
AU  - Weber,D.M.
ED  - Amsterdam Centre for Tax Law.
TI  - CCCTB: selected issues 
T2  - EUCOTAX series on European taxation
SN  - 9789041138729 (cloth : alk. paper)
PY  - 2012///
CY  - Alphen aan den Rijn, The Netherlands
PB  - Kluwer Law International
KW  - Corporations
KW  - Taxation
KW  - Law and legislation
KW  - European Union countries
KW  - Congresses
N1  - 'This book is the result of a conference organised by the Amsterdam Centre for Tax Law (ACTL), on 10 and 11 June 2011.'--Preface; Includes bibliographical references; Consolidation of the CCCTB proposal / Thies Sanders -- Relevant aspects when entering the system/CCCTB group / Paul H.M. Simonis -- Business reorganisations within the group / Bertil Wiman -- Leaving a group / Jan van de Streek -- CCCTB : general principles and characteristics / Ronald Russo -- Depreciation rules under the proposed CCCTB Directive / Hein Vermeulen -- Is the CCCTB proposal in line with the Principle of Subsidiarity? : negative opinions submitted by national parliaments in the'yellow card procedure' / Rita Szudoczky -- The one-stop-shop approach : a discussion of the administrative and procedural aspects of the CCCTB Draft Directive / J.A.R. van Eijsden -- Appeals / Daniel Gutmann -- The Common Consolidated Corporate Tax Base and the future of taxation / Theo Keijzer -- Withholding taxes and relief for double taxation / Matthijs Vogel -- Common Consolidated Corporate Tax Base : the sharing mechanism, some general considerations / Antonio Russo -- Tax planning under the CCCTB's formulary apportionment provisions : the good, the bad and the ugly / Walter Hellerstein -- CCCTB and formulary apportionment : the European Commission finds the right formula / Joann Martens Weiner -- The CCCTB GAAR : a toothless tiger or Russian roulette? / Peter Harris -- CFC Rule / Mario Tenore -- CCCTB : selected issues : a summary / Mark van Graafeiland & Imme Kam
ER  -