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)

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”