Taxation of Groups and CCCTB

Guglielmo Maisto

Research output: Chapter in Book/Report/Conference proceedingChapter

Abstract

The contribution concerns the taxation of groups and the Common Consolidated Corporate Tax Base, in particular in the context of tax mobility of companies. Moreover the contribution analyses the other different approaches to looking at tax mobility and groups within the European Union
Original languageEnglish
Title of host publicationMovement of Persons and Tax Mobility in the EU: Changing Winds
EditorsAna Paula Dourado
Pages355-362
Number of pages8
Publication statusPublished - 2014

Keywords

  • CCCTB
  • taxation

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