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

Taxation of EU-non-resident companies under the CCCTB system : Analysis and suggestions for improvement. / Kemmeren, E.C.C.M.; Smit, D.S.

Corporate income taxation in Europe, the common consolidated corporate tax base (CCCTB) and third countries. Cheltenham : Edward Elgar Publishing Limited, 2013. p. 51-108.

Research output: Chapter in Book/Report/Conference proceedingChapterScientific

TY - CHAP

T1 - Taxation of EU-non-resident companies under the CCCTB system

T2 - Analysis and suggestions for improvement

AU - Kemmeren, E.C.C.M.

AU - Smit, D.S.

N1 - Pagination: 368

PY - 2013

Y1 - 2013

M3 - Chapter

SN - 9781782545422

SP - 51

EP - 108

BT - Corporate income taxation in Europe, the common consolidated corporate tax base (CCCTB) and third countries

PB - Edward Elgar Publishing Limited

CY - Cheltenham

ER -

Kemmeren ECCM, Smit DS. 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. Cheltenham: Edward Elgar Publishing Limited. 2013. p. 51-108