The Anti-Abuse Rules of the CCCTB

Journal

Author

HJI Panayi, C.

Country

European Union

Published Date

20 February 2012

Issue

Bulletin for International Taxation 2012 (Volume 66), No. 4/5

DOI

https://doi.org/10.59403/1chdme4

Document

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The author, in this article, examines the anti-abuse rules that would be adopted under the Common Consolidated Corporate Tax Base.