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Corporate Tax Base in the Light of the IAS/IFRS and EU Directive 2013/34: A Comparative Approach
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Pages: 437
Authors: Mario Grandinetti
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Type: BOOK - Published: 2016-06-17 - Publisher: Kluwer Law International B.V.

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The recent relaunch of the European Commission’s Common Consolidated Corporate Tax Base (CCCTB) project promises a sorely needed leap forward in the harmoniza
CCCTB
Language: en
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Authors: Dennis Weber
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Type: BOOK - Published: 2012-05-10 - Publisher: Kluwer Law International B.V.

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The European Commission’s proposed Common Consolidated Corporate Tax Base (CCCTB) is the most ambitious project in the history of direct taxation within the E
The Influence of IAS/IFRS on the CCCTB, Tax Accounting, Disclosure and Corporate Law Accounting Concepts
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The introduction of IAS/IFRS has consequences for tax accounting, disclosure and corporate law accounting concepts in individual Member States. The book focuses
International Juridical Double Taxation from an Ability-to-Pay Perspective under EU Law
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The hurdles emerging from the parallel exercise of Member States’ tax sovereignty have been examined by the CJEU and intensely discussed by scholars. By uncov
Towards a Neutral Formulary Apportionment System in Regional Integration
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International tax regimes and practices are heavily criticized for failing to fairly levy corporate tax on giant multinational taxpayers in the current globaliz