A Common Consolidated Corporate Tax Base for Europe — Eine einheitliche Körperschaftsteuerbemessungsgrundlage für Europa

• Συγγραφή απο Οργανισμό/Αρχή: SpringerLink (Online service)
• Άλλοι συγγραφείς: Schön, Wolfgang (Επιμελητής έκδοσης), Schreiber, Ulrich (Επιμελητής έκδοσης), Spengel, Christoph (Επιμελητής έκδοσης)
• Μορφή: Ηλεκτρονική πηγή Ηλ. βιβλίο
• Γλώσσα: English
• Έκδοση: Berlin, Heidelberg : Springer Berlin Heidelberg, 2008.
• Θέματα: Law.; Tax accounting.; Tax laws.; International law.; Trade.; European Economic Community literature.; International Economic Law, Trade Law.; European Law.; Business Taxation/Tax Law.; European Integration.

Preface This book contains the proceedings of the International Tax Conference on the c- th th mon consolidated corporate tax base (CCCTB) that was held in Berlin on 15 – 16 may 2007. The conference was jointly organised by the German Federal Ministry of Finance, the Centre for European Economic Res...

Πίνακας περιεχομένων:

• Concept and Necessity of a Common Tax Base — an academic introduction
• Concept and Necessity of a Common Tax Base — an academic introduction
• Perspektiven der Konzernbesteuerung
• Perspektiven der Konzernbesteuerung
• Taxable Corporate Income — Common Structural Elements
• CCCTB: Der steuerpflichtige Unternehmensgewinn — gemeinsame Strukturelemente
• An optional and competitive CCCTB — a comprehensive approach to reach the Lisbon objectives —
• Panel Statements
• Consolidation, Allocation and International Aspects
• Evaluating the Common Consolidated Corporate Tax Base
• Europe Slowly Lurches to a Common Consolidated Corporate Tax Base: Issues at Stake
• Panel Statements
• Lessons of US Subnational Experience for EU CCCTB Iniative
• Administrative Aspects
• Administrative Aspekte einer Gemeinsamen Konsolidierten Körperschaftsteuerlichen Bemessungsgrundlage in der EU
• Administrative Aspects of the CCCTB — a Business Perpective
• Panel Statements.