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

• Corporate Author: SpringerLink (Online service)
• Other Authors: Spengel, Christoph (Editor), Zöllkau, York (Editor)
• Format: Electronic eBook
• Language: English
• Published: Berlin, Heidelberg : Springer Berlin Heidelberg, 2012.
• Subjects: 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...

Table of Contents:

• 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.