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
Maisto, G., Taxation of Groups and CCCTB, in Dourado, A. P. (ed.), Movement of Persons and Tax Mobility in the EU: Changing Winds, International Bureau of Fiscal Documentation, Amsterdam 2014: 355- 362 [http://hdl.handle.net/10807/66052]
Taxation of Groups and CCCTB
Maisto, Guglielmo
2014
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
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