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"Contents" [2013] ELECD 1144; in Lang, Michael; Pistone, Pasquale; Schuch, Josef; Staringer, Claus; Storck, Alfred (eds), "Corporate Income Taxation in Europe" (Edward Elgar Publishing, 2013) v

Book Title: Corporate Income Taxation in Europe

Editor(s): Lang, Michael; Pistone, Pasquale; Schuch, Josef; Staringer, Claus; Storck, Alfred

Publisher: Edward Elgar Publishing

ISBN (hard cover): 9781782545415

Section Title: Contents

Number of pages: 2

Extract:

Contents
List of contributors vii
Preface xii

1. Taxation of EU resident companies under the current CCCTB
framework: Descriptive and critical approach to selected
`extraterritorial' aspects 1
Edoardo Traversa and Charles-Albert Helleputte
Commentaries by Krister Andersson and Katharina Becker

2. Taxation of EU-non-resident-companies under the CCCTB
system: Analysis and suggestions for improvement 51
Eric C.C.M. Kemmeren and Daniël S. Smit
Commentary by Theo Keijzer

3. The meaning of `resident taxpayer' and `non-resident
taxpayer' under the proposal for a Council Directive on a
Common Consolidated Corporate Tax Base (CCCTB) 116
Guglielmo Maisto

4. Withholding taxation 159
Joachim Englisch
Commentary by Dennis Weber and Jan van de Streek

5. CCCTB and fiscally transparent entities: A third countries'
perspective 200
Yariv Brauner
Commentary by Christian Kaeser

6. Deductibility of gifts to charitable bodies in third countries 227
Roman Seer
Commentary by Mitchell A. Kane

v
vi Corporate income taxation in Europe

7. Transfer of assets to third countries 259
Daniel Gutmann

8. The limits to interest deductibility: An ad hoc anti-abuse
rule in the proposal for a CCCTB Directive 272
Pasquale Pistone
Commentary by Christoph Spengel

9. CFC rules within the CCCTB 311
Christiana HJI Panayi
Commentaries by Walter Hellerstein and Richard Lyal

Index 355