A Common Consolidated Corporate Tax Base for Europe – Eine einheitliche Körperschaftsteuerbemessungsgrundlage für Europa
Editat de Wolfgang Schön, Ulrich Schreiber, Christoph Spengelen Limba Engleză Hardback – 8 mai 2008
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Specificații
ISBN-13: 9783540794837
ISBN-10: 3540794832
Pagini: 200
Ilustrații: XVI, 184 p.
Dimensiuni: 155 x 235 x 16 mm
Greutate: 0.46 kg
Ediția:2008
Editura: Springer Berlin, Heidelberg
Colecția Springer
Locul publicării:Berlin, Heidelberg, Germany
ISBN-10: 3540794832
Pagini: 200
Ilustrații: XVI, 184 p.
Dimensiuni: 155 x 235 x 16 mm
Greutate: 0.46 kg
Ediția:2008
Editura: Springer Berlin, Heidelberg
Colecția Springer
Locul publicării:Berlin, Heidelberg, Germany
Public țintă
ResearchCuprins
Concept and Necessity of a Common Tax Base — an academic introduction.- Concept and Necessity of a Common Tax Base — an academic introduction.- Perspektiven der Konzernbesteuerung.- Perspektiven der Konzernbesteuerung.- Taxable Corporate Income — Common Structural Elements.- CCCTB: Der steuerpflichtige Unternehmensgewinn — gemeinsame Strukturelemente.- An optional and competitive CCCTB — a comprehensive approach to reach the Lisbon objectives —.- Panel Statements.- Consolidation, Allocation and International Aspects.- Evaluating the Common Consolidated Corporate Tax Base.- Europe Slowly Lurches to a Common Consolidated Corporate Tax Base: Issues at Stake.- Panel Statements.- Lessons of US Subnational Experience for EU CCCTB Iniative.- Administrative Aspects.- Administrative Aspekte einer Gemeinsamen Konsolidierten Körperschaftsteuerlichen Bemessungsgrundlage in der EU.- Administrative Aspects of the CCCTB — a Business Perpective.- Panel Statements.
Caracteristici
Introduction into the basic political, legal and economic issues of the most important project in European Tax Policy Includes supplementary material: sn.pub/extras