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

Research output: Chapter in Book/Report/Conference proceeding › Chapter › Scientific

Original language	English
Title of host publication	Corporate income taxation in Europe, the common consolidated corporate tax base (CCCTB) and third countries
Place of Publication	Cheltenham
Publisher	Edward Elgar Publishing Limited
Pages	51-108
Number of pages	368
ISBN (Print)	9781782545422
Publication status	Published - 2013

Cite this

@inbook{16061e7d9bf74d178716b397dcabee7b,

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

author = "E.C.C.M. Kemmeren and D.S. Smit",

note = "Pagination: 368",

year = "2013",

language = "English",

isbn = "9781782545422",

pages = "51--108",

booktitle = "Corporate income taxation in Europe, the common consolidated corporate tax base (CCCTB) and third countries",

publisher = "Edward Elgar Publishing Limited",

}

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 proceeding › Chapter › Scientific

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 -