Common Consolidated Corporate Tax Base
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Corporate Income Taxation in Europe
Author | : Michael Lang |
Publisher | : Edward Elgar Publishing |
Total Pages | : 384 |
Release | : 2013-10-31 |
Genre | : Law |
ISBN | : 1782545425 |
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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
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How does EU law affect Member State corporate tax systems and the cross-border activities of companies? This unique study traces the historical development of E