A Common Tax Base for Multinational Enterprises in the European Union

• Main Author: Wendt, Carsten (Author)
• Corporate Author: SpringerLink (Online service)
• Format: Electronic eBook
• Language: English
• Published: Wiesbaden : Gabler, 2009.
• Subjects: Business.; Tax accounting.; Tax laws.; Business and Management.; Business Taxation/Tax Law.

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 advant...

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.