Corporate income taxation in Europe : the common consolidated corporate tax base (CCCTB) and third countries / edited by Michael Lang, Pasquale Pistone, Josef Schuch, Claus Staringer and Alfred Storck, Institute for Austrian and International Tax Law, WU, Austria.
Machine generated contents note: 1.Taxation of EU resident companies under the current CCCTB framework: Descriptive and critical approach to selected 'extraterritorial' aspects / Charles-Albert Helleputte -- Commentaries / Katharina Becker -- 2.Taxation of EU-non-resident-companies under the CCCTB system: Analysis and suggestions for improvement / Daniel S. Smit -- Commentary / Theo Keijzer -- 3.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 -- 4.Withholding taxation / Joachim Englisch -- Commentary / Jan van de Streek -- 5.CCCTB and fiscally transparent entities: A third countries' perspective / Yariv Brauner -- Commentary / Christian Kaeser -- 6.Deductibility of gifts to charitable bodies in third countries / Roman Seer -- Commentary / Mitchell A. Kane -- 7.Transfer of assets to third countries / Daniel Gutmann -- 8.The limits to interest deductibility: An ad hoc anti-abuse rule in the proposal for a CCCTB Directive / Pasquale Pistone -- Commentary / Christoph Spengel -- 9.CFC rules within the CCCTB / Christiana H.J.I. Panayi -- Commentaries / Richard Lyal.
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