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

• 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: Law.; Tax accounting.; Tax laws.; Private international law.; Conflict of laws.; International law.; Comparative law.; Public finance.; Private International Law, International & Foreign Law, Comparative Law.; European Law.; Business Taxation/Tax Law.; Financial Law/Fiscal Law.

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...

Πίνακας περιεχομένων:

• 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.