Corporate Income Taxation in Europe
Edward Elgar Publishing Ltd (Verlag)
978-1-78254-541-5 (ISBN)
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.
Contributors: K. Andersson, K. Becker, Y. Brauner, J. Englisch, D. Gutmann, C.-A. Helleputte, W. Hellerstein, C. HJI Panayi, C. Kaeser, M.A. Kane, T. Keijzer, E.C.C.M. Kemmeren, R. Lyal, G. Maisto, P. Pistone, R. Seer, D.S. Smit, C. Spengel, J. van de Streek, E. Traversa, D. Weber
Edited by Michael Lang, Pasquale Pistone, Josef Schuch, Claus Staringer and Alfred Storck, Institute for Austrian and International Tax Law, WU, Austria
Contents:
Preface
1. Taxation of EU Resident Companies under the Current CCCTB Framework: Descriptive and Critical Approach to Selected ‘Extraterritorial’ Aspects
Edoardo Traversa and Charles-Albert Helleputte
Commentaries by Krister Andersson and Katharina Becker
2. Taxation of EU-Non-Resident-Companies under the CCCTB System: Analysis and Suggestions for Improvement
Eric C.C.M Kemmeren and Daniël S. Smit
Commentary by Theo Keijzer
3. The Meaning of ‘Resident Taxpayer’ and ‘Non-Resident Taxpayer’ under the Proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB)
Guglielmo Maisto
4. Withholding Taxation
Joachim Englisch
Commentary by Dennis Weber and Jan van de Streek
5. CCCTB and Fiscally Transparent Entities: A Third Countries’ Perspective
Yariv Brauner
Commentary by Christian Kaeser
6. Deductibility of Gifts to Charitable Bodies in Third Countries
Roman Seer
Commentary by Mitchell A. Kane
7. Transfer of Assets to Third Countries
Daniel Gutmann
8. The Limits to Interest Deductibility: An Ad Hoc Anti-abuse Rule in the Proposal for a CCCTB Directive
Pasquale Pistone
Commentary by Christoph Spengel
9. CFC Rules Within the CCCTB
Christiana HJI Panayi
Commentaries by Walter Hellerstein and Richard Lyal
Index
Erscheint lt. Verlag | 31.10.2013 |
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Verlagsort | Cheltenham |
Sprache | englisch |
Maße | 156 x 234 mm |
Themenwelt | Recht / Steuern ► EU / Internationales Recht |
Recht / Steuern ► Steuern / Steuerrecht | |
ISBN-10 | 1-78254-541-7 / 1782545417 |
ISBN-13 | 978-1-78254-541-5 / 9781782545415 |
Zustand | Neuware |
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