Contributors to this work include international practitioners and federal policy makers in tax policy and tax law. They examine the Common Consolidated Corporate Tax Base (CCCTB), a new tax
system under consideration for regulating companies with taxable operations in the European Union (EU), and analyze how the CCCTB will affect companies based outside Europe (third countries).
The book begins with two chapters analyzing and critiquing the taxation of EU resident and EU-non-resident companies under the CCCTB system, with suggestions for improvement. Special attention
is then given to the issues of withholding taxation and the deductibility of expenses, as well as questions regarding the transfer of assets to third countries and the treatment of transparent
entities. The book is the result of a project carried out by an international team based at the Institute for Austrian and International Tax Law of the Vienna University of Economics and
Business. Annotation ©2014 Ringgold, Inc., Portland, OR (protoview.com)
