The meaning of ‘resident taxpayer’ and ‘non-resident taxpayer’ under the proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB)

Guglielmo Maisto

Risultato della ricerca: Contributo in libroChapter

Abstract

The paper covers the meaning of ‘resident taxpayer’ and ‘non-resident taxpayer’ under the proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB) with a focus on the complex rules dealing with its personal scope. Bearing in mind the many features of the Proposal, which are commented on in the paper, the meaning is examined of the expressions ‘resident taxpayer’ and ‘non-resident taxpayer’, which are rather intricate insofar as they both include references to other defined expressions or terms. The paper suggests revisions that may provide clarity and simplification while upholding the use of tax treaty definitions.
Lingua originaleEnglish
Titolo della pubblicazione ospiteCorporate Income Taxation In Europe: the Common Consolidated Corporate Tax Base (CCCTB) and Third Countries
EditorMichael Lang, Pasquale Pistone, Josef Schuch
Pagine116-158
Numero di pagine43
Stato di pubblicazionePubblicato - 2013

Keywords

  • corporation tax law
  • taxation

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