The Chapter analyses the new version of the European CCCTB in the context of the corporate tax policy. The analysis is supported by the comparison with the US system, beginning from the US Constitutional tax principles. The results are the deep differences between the two systems.
The Harmonization of Corporate Income Taxation. The CCCTB and the Lessons from the U.S.
BIZIOLI, Gianluigi
2016-01-01
Abstract
The Chapter analyses the new version of the European CCCTB in the context of the corporate tax policy. The analysis is supported by the comparison with the US system, beginning from the US Constitutional tax principles. The results are the deep differences between the two systems.File allegato/i alla scheda:
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