The Harmonization of Corporate Income Taxation. The CCCTB and the Lessons from the U.S.

Chapter
Publication Date:
2016
abstract:
The Chapter analyses the new version of the European CCCTB in the context of the corporate tax policy. The analysis is supported by the comparison with the US system, beginning from the US Constitutional tax principles. The results are the deep differences between the two systems.
Iris type:
1.2.01 Contributi in volume (Capitoli o Saggi) - Book Chapters/Essays
List of contributors:
Authors of the University:
Handle:
https://aisberg.unibg.it/handle/10446/78804
Book title:
Corporate Tax Base in the Light of the IAS/IFRS and the EU Directive 2013/34: A Comparative Approach

Research

Concepts


Settore IUS/12 - Diritto Tributario