Common Consolidated Corporate Tax Base for Europe – Eine einheitliche Körperschaftsteuerbemessungsgrundlage für Europa

Inbunden, Engelska, 2008

AvWolfgang Schön,Ulrich Schreiber,Christoph Spengel

1 449 kr

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Preface This book contains the proceedings of the International Tax Conference on the c- th th mon consolidated corporate tax base (CCCTB) that was held in Berlin on 15 – 16 may 2007.

Produktinformation

Utgivningsdatum2008-05-08
Mått155 x 235 x 16 mm
Vikt471 g
FormatInbunden
SpråkEngelska
Antal sidor184
Upplaga2008
FörlagSpringer-Verlag Berlin and Heidelberg GmbH & Co. KG
ISBN9783540794837

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Finansiering inom Ekonomi och Ledarskap

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.