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.
scientifica
Inglese
2016
Corporate Tax Base in the Light of the IAS/IFRS and the EU Directive 2013/34: A Comparative Approach
Grandinetti, Mario
cartaceo
online
978-90-411-6745-3
235
243
Netherlands
Alphen aan den Rijn
Kluwer Law International
non referato
Settore IUS/12 - Diritto Tributario
Tax Harmonization; CCCTB; Federal Income Tax
info:eu-repo/semantics/bookPart
reserved
1.2 Contributi in volume - Book chapters::1.2.01 Contributi in volume (Capitoli o Saggi) - Book Chapters/Essays
Non definito
Bizioli, Gianluigi
1
268
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/10446/78804
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