000			02921cam a2200373 a 4500
005			20250918191510.0
008			130618s2012 ne a b 100 0 eng
020			_a9789041138729 (cloth : alk. paper) _cRM585.20
020			_a9041138722 (cloth : alk. paper)
039		9	_a201401071059 _badnan _c201312040906 _dmasrul _y06-18-2013 _zsa'diah
040			_aBTCTA _beng _cBTCTA _dBOL _dYDXCP _dDLC _dUKM
043			_ae------
090			_aC47.17KJE.C638 2
090			_aC47.17KJE _b.C638 2
245	0	0	_aCCCTB : _bselected issues / _cedited by Dennis Weber.
246	3		_aThe Common Consolidated Corporate Tax Base
260			_aAlphen aan den Rijn, The Netherlands : _bKluwer Law International, _cc2012.
300			_axvii, 337 p. : _bill. ; _c25 cm.
490	1		_aEUCOTAX series on European taxation ; _vv. 35
500			_a'This book is the result of a conference organised by the Amsterdam Centre for Tax Law (ACTL), on 10 and 11 June 2011.'--Preface.
504			_aIncludes bibliographical references.
505	0	0	_aConsolidation 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.
650		0	_aCorporations _xTaxation _xLaw and legislation _zEuropean Union countries _vCongresses.
700	1		_aWeber, D. M. _q(Dennis Manolito), _d1970-
710	2		_aAmsterdam Centre for Tax Law.
830		0	_aEucotax series on European taxation ; _vv. 35.
907			_a.b15664636 _b2019-11-12 _c2019-11-12
942			_c01 _n0 _kC47.17KJE.C638 2
914			_avtls003533085
990			_amab
991			_aFakulti Undang-Undang
998			_au _b2013-05-06 _cm _da _feng _gne _y0 _z.b15664636
999			_c549156 _d549156