The Harmonization of Corporate Income Taxation. The CCCTB and the Lessons from the U.S.
Capitolo di libro
Data di Pubblicazione:
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.
Tipologia CRIS:
1.2.01 Contributi in volume (Capitoli o Saggi) - Book Chapters/Essays
Elenco autori:
Bizioli, Gianluigi
Link alla scheda completa:
Titolo del libro:
Corporate Tax Base in the Light of the IAS/IFRS and the EU Directive 2013/34: A Comparative Approach