The CCCTB Rules on Leaving a Group
| Authors |
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| Publication date |
2012
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| Journal |
Intertax
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| Volume | Issue number |
40 | 6/7
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| Pages (from-to) |
421-430
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| Organisations |
-
Faculty of Law (FdR) - Amsterdam Center for Tax Law (ACTL)
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| Abstract |
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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| Document type |
Article
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| Language |
English
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| Published at |
http://www.kluwerlawonline.com/document.php?id=TAXI2012041
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