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

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

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...

Πλήρης περιγραφή

Λεπτομέρειες βιβλιογραφικής εγγραφής
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.
Διαθέσιμο Online:	Full Text via HEAL-Link

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