Corporate Income Taxation in Europe

Edited by Michael Lang, Pasquale Pistone, Josef Schuch, Claus Staringer and Alfred Storck, Institute for Austrian and International Tax Law, WU, Austria

• Contents:Preface1. Taxation of EU Resident Companies under the Current CCCTB Framework: Descriptive and Critical Approach to Selected ‘Extraterritorial’ AspectsEdoardo Traversa and Charles-Albert HelleputteCommentaries by Krister Andersson and Katharina Becker2. Taxation of EU-Non-Resident-Companies under the CCCTB System: Analysis and Suggestions for ImprovementEric C.C.M Kemmeren and Daniël S. SmitCommentary by Theo Keijzer3. The Meaning of ‘Resident Taxpayer’ and ‘Non-Resident Taxpayer’ under the Proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB)Guglielmo Maisto4. Withholding TaxationJoachim EnglischCommentary by Dennis Weber and Jan van de Streek5. CCCTB and Fiscally Transparent Entities: A Third Countries’ PerspectiveYariv BraunerCommentary by Christian Kaeser6. Deductibility of Gifts to Charitable Bodies in Third CountriesRoman SeerCommentary by Mitchell A. Kane7. Transfer of Assets to Third CountriesDaniel Gutmann8. The Limits to Interest Deductibility: An Ad Hoc Anti-abuse Rule in the Proposal for a CCCTB DirectivePasquale PistoneCommentary by Christoph Spengel9. CFC Rules Within the CCCTBChristiana HJI PanayiCommentaries by Walter Hellerstein and Richard LyalIndex