Common Corporate Tax Base in the EU Impact on the Size of Tax Bases and Effective Tax Burdens /

• Κύριοι συγγραφείς: Spengel, Christoph (Συγγραφέας), Oestreicher, Andreas (Συγγραφέας)
• Συγγραφή απο Οργανισμό/Αρχή: SpringerLink (Online service)
• Μορφή: Ηλεκτρονική πηγή Ηλ. βιβλίο
• Γλώσσα: English
• Έκδοση: Heidelberg : Physica-Verlag HD, 2012.
• Σειρά: ZEW Economic Studies, 43
• Θέματα: Business.; Accounting.; Bookkeeping.; Tax accounting.; Tax laws.; European Economic Community literature.; Public finance.; Business and Management.; Business Taxation/Tax Law.; Public Economics.; European Integration.; Accounting/Auditing.

The European Commission envisages putting forward a proposal for a tax reform that would allow improving the efficiency and simplicity of the corporate income tax systems. This report assesses the impact of a Common Corporate Tax Base (CCTB) on the size of the corporate tax bases of EU companies. Th...