Taxation of EU-non-resident companies under the CCCTB system: Analysis and suggestions for improvement

Research output: Chapter in Book/Report/Conference proceedingChapterScientific

Original languageEnglish
Title of host publicationCorporate income taxation in Europe, the common consolidated corporate tax base (CCCTB) and third countries
Place of PublicationCheltenham
PublisherEdward Elgar Publishing Limited
Pages51-108
Number of pages368
ISBN (Print)9781782545422
Publication statusPublished - 2013

Cite this

Kemmeren, E. C. C. M., & Smit, D. S. (2013). Taxation of EU-non-resident companies under the CCCTB system: Analysis and suggestions for improvement. In Corporate income taxation in Europe, the common consolidated corporate tax base (CCCTB) and third countries (pp. 51-108). Edward Elgar Publishing Limited.