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The Common Consolidated Corporate Tax Base (CCCTB) and Third Countries
出版Edward Elgar Publishing, 2013-10-31
主題Law / CorporateBusiness & Economics / Taxation / CorporateBusiness & Economics / International / GeneralBusiness & Economics / Public Finance
ISBN17825454259781782545422
URLhttp://books.google.com.hk/books?id=5efDAQAAQBAJ&hl=&source=gbs_api
EBookSAMPLE
註釋

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