Common Corporate Tax Base (CC(C)TB) and Determination of Taxable Income An International Comparison /

The study conducted by the Centre of European Economic Research (ZEW), the University of Mannheim and Ernst & Young contributes to the ongoing evaluation of the proposal for a Draft Council Directive on a Common Consolidated Corporate Tax Base (CC(C)TB) released by the European Commission on Mar...

Πλήρης περιγραφή

Λεπτομέρειες βιβλιογραφικής εγγραφής
Συγγραφή απο Οργανισμό/Αρχή: SpringerLink (Online service)
Άλλοι συγγραφείς: Spengel, Christoph (Επιμελητής έκδοσης), Zöllkau, York (Επιμελητής έκδοσης)
Μορφή: Ηλεκτρονική πηγή Ηλ. βιβλίο
Γλώσσα:English
Έκδοση: Berlin, Heidelberg : Springer Berlin Heidelberg, 2012.
Θέματα:
Διαθέσιμο Online:Full Text via HEAL-Link
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245 1 0 |a Common Corporate Tax Base (CC(C)TB) and Determination of Taxable Income  |h [electronic resource] :  |b An International Comparison /  |c edited by Christoph Spengel, York Zöllkau. 
264 1 |a Berlin, Heidelberg :  |b Springer Berlin Heidelberg,  |c 2012. 
300 |a XXVIII, 104 p.  |b online resource. 
336 |a text  |b txt  |2 rdacontent 
337 |a computer  |b c  |2 rdamedia 
338 |a online resource  |b cr  |2 rdacarrier 
347 |a text file  |b PDF  |2 rda 
505 0 |a Introduction -- Common Corporate (Consolidated) Tax Base: Some Institutional Details -- The Determination of Taxable Income: A Comparison of the CC(C)TB Proposal and Current Practice in the EU Member States, Switzerland and the United States -- Results -- Summary of Conclusion. 
520 |a The study conducted by the Centre of European Economic Research (ZEW), the University of Mannheim and Ernst & Young contributes to the ongoing evaluation of the proposal for a Draft Council Directive on a Common Consolidated Corporate Tax Base (CC(C)TB) released by the European Commission on March 16, 2011. For the first time, details on the determination of taxable income under the proposed Council Directive are compared to prevailing corporate tax accounting regulations in all 27 Member States, Switzerland and the US. The study presents evidence on the scope of differences and similarities between national tax accounting regulations and the Directive’s treatment in a complete, yet concise form. Based on this comprehensive comparison, it goes on to discuss remaining open questions and adjustments needed if the Directive is to be implemented in national tax law. Readers seeking a basis for taking an active part in the public debate will find a valuable source of information and a first impression of how the proposed CC(C)TB would affect corporate tax burdens in the European Union. 
650 0 |a Law. 
650 0 |a Tax accounting. 
650 0 |a Tax laws. 
650 0 |a Private international law. 
650 0 |a Conflict of laws. 
650 0 |a International law. 
650 0 |a Comparative law. 
650 0 |a Public finance. 
650 1 4 |a Law. 
650 2 4 |a Private International Law, International & Foreign Law, Comparative Law. 
650 2 4 |a European Law. 
650 2 4 |a Business Taxation/Tax Law. 
650 2 4 |a Financial Law/Fiscal Law. 
700 1 |a Spengel, Christoph.  |e editor. 
700 1 |a Zöllkau, York.  |e editor. 
710 2 |a SpringerLink (Online service) 
773 0 |t Springer eBooks 
776 0 8 |i Printed edition:  |z 9783642284328 
856 4 0 |u http://dx.doi.org/10.1007/978-3-642-28433-5  |z Full Text via HEAL-Link 
912 |a ZDB-2-SHU 
950 |a Humanities, Social Sciences and Law (Springer-11648)