id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ftr-321	Lang, Michael	The Principle of Territoriality and its Implementation in the Proposal for a Council Directive on a Common Consolidation Corporate Tax Base (CCCTB)	2022	49	.pdf	application/pdf	21126	919	52	Due to other tax base rules in that state, the permanent establishment’s profit amounts to 500,000 according to the domestic law of the third country. 37 This is the consequence of the extension of the scope of the CFC rules to permanent establishments in low tax countries.	cache/ftr-321.pdf	txt/ftr-321.txt