Il significato di "contribuente residente" e "contribuente non residente" nella Proposta di Direttiva del Consiglio relativa a una base imponibile consolidata comune per l'imposta sulle società (CCCTB)

Translated title of the contribution: [Autom. eng. transl.] The meaning of "resident taxpayer" and "non-resident taxpayer" in the Proposal for a Council Directive on a common consolidated corporate tax base (CCCTB)

Guglielmo Maisto

Research output: Contribution to journal › Article

Abstract

In this contribution, the recent Proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB) made at EU level is analysed with a focus on the personal scope of the proposed common tax regime, that is, on the Meaning of “Resident Taxpayer” and “Non-Resident Taxpayer”
Translated title of the contribution[Autom. eng. transl.] The meaning of "resident taxpayer" and "non-resident taxpayer" in the Proposal for a Council Directive on a common consolidated corporate tax base (CCCTB)
Original languageItalian
Pages (from-to)315-348
Number of pages34
JournalRIVISTA DI DIRITTO TRIBUTARIO
Publication statusPublished - 2012

Keywords

  • CCCTB
  • imposta

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