Walter Hellerstein publishes article on CCCTB

Abstract

Distinguished Research Professor and Shackelford Distinguished Professor in Taxation Law Walter Hellerstein has published “Tax Planning under the CCCTB’s Formulary Apportionment Provisions: The Good, the Bad and the Ugly,” in CCCTB: Selected Issues (D. Weber ed.) (Kluwer Law International, 2012). The CCCTB is the proposed Common Consolidated Corporate Tax Base for the European Union.

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