Author (Person) | Streek, Jan van de |
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Series Title | Intertax |
Series Details | Vol.40, No.6/7, June / July 2012, p421-438 |
Publication Date | June 2012 |
ISSN | 0165-2826 |
Content Type | Journal | Series | Blog |
The consolidation system proposed in the draft of the CCCTB Directive puts relationships between Member States on edge. This is clearly apparent in the rules that apply when a company leaves a group. In this article the leaving rules are examined. Although the leaving rules are claimed to be 'tailor-made', their effects are just as rough as the allocation of the consolidated profit according to the apportionment formula. It remains very much a question as to whether there are sufficient advantages to balance this approach. |
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Source Link | Link to Main Source http://www.kluwerlawonline.com/index.php?area=Journals |
Subject Categories | Taxation |
Countries / Regions | Europe |