The CCCTB and possible elements of a technical outline: the ‘switch-over’ clause

Authors
Publication date 2008
Host editors
  • M. Lang
  • P. Pistone
  • J. Schuch
  • C. Staringer
Book title Common consolidated corporate tax base
ISBN
  • 9783707313062
Series Series on international tax law, 53
Pages (from-to) 751-770
Publisher Wien: Linde
Organisations
  • Faculty of Law (FdR) - Amsterdam Center for International Law (ACIL)
Document type Chapter
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