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 language | English |
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Title of host publication | Movement of Persons and Tax Mobility in the EU: Changing Winds |
Editors | Ana Paula Dourado |
Pages | 355-362 |
Number of pages | 8 |
Publication status | Published - 2014 |
Keywords
- CCCTB
- taxation