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Corporate Income Taxation in Europe

Corporate Income Taxation in Europe : The Common Consolidated Corporate Tax Base (CCCTB) and Third Countries. 欧州における法人所得税 －共通連結法人税課税標準とその国々－

・ISBN 978-1-78254-541-5 hard GB£ 140.00

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著者・編者Lang, Michael / Pistone, P. / Schuch, J. et al. (eds.),
出版社(E. Elgar, UK)
出版年月2013
ページ数369 pp.
言語ENG
ニュース番号＜608-1267 608-1470＞

解説

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.

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