rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    non sort: A
    title: Common Tax Base for Multinational Enterprises in the European Union
  name:
    name part: Wendt, Carsten.
    role:
      role term: creator
    role:
      role term: author.
  name:
    name part: SpringerLink (Online service)
  type of resource: text
  origin info:
    place:
      place term: gw
    date issued: 2009
    issuance: monographic
  language:
    language term: eng
  physical description:
    form: electronic
    form: electronic resource
    reformatting quality: access
    form: remote
    extent: XVII, 231 p. 9 illus. online resource.
  abstract: Company taxation is an important element for the establishment and the completion of the Internal Market. Against this background, the European Commission recommends the harmonisation of the tax base in the European Union. Carsten Wendt analyses the necessity, the concept as well as potential advantages and effects of a common tax base for multinational enterprises in the European Union. He addresses important issues concerning a common tax base, such as the definition of the consolidated group, the technique and scope of consolidation and the formula used to allocate the consolidated tax base among the involved member states. The author provides alternative options to solve these issues and concludes that a common tax base as intended by the European Commission would remedy many of the existing tax obstacles for multinational enterprises in the EU. However, distortions will remain, mainly because member states retain their sovereignty to set their tax rates independently and the territorial scope of a common tax base has to be restricted to group entities located within the EU.
  table of contents: Theory of Multinational Enterprises -- Guidelines for Income Taxation of Multinational Enterprises -- Company Taxation in the European Union – a Stocktaking -- An Evaluation of the Prevailing Corporation Tax in the European Union -- A Common Tax Base for Multinational Enterprises in the European Union -- Conclusions.
  note: by Carsten Wendt.
  subject:
    topic: Business
  subject:
    topic: Tax accounting
  subject:
    topic: Tax laws
  subject:
    topic: Business and Management
  subject:
    topic: Business Taxation/Tax Law
  classification: HF5681.T3
  classification: 658.153
  classification: 336.2
  related item:
    title info:
      title: Springer eBooks
  identifier: 9783834981936
  identifier: http://dx.doi.org/10.1007/978-3-8349-8193-6
  record info:
    record creation date: 100301
    record change date: 20151204153857.0
    record identifier: 978-3-8349-8193-6