A common consolidated corporate tax base for Europe /
A common consolidated corporate tax base for Europe /
Eine einheitliche körperschaftsteuerbemessungsgrundlage für Europa.
Wolfgang Schon, Ulrich Schreiber, Christoph Spengel, editors = Eine einheitliche körperschaftsteuerbemessungsgrundlage für Europa.
- xvi, 183 pages : illustrations ; 24 cm
Includes bibliographical references.
Concept and Necessity of a Common Tax Base - an academic introduction / 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 Korperschaftsteuerlichen Bemessungsgrundlage in der EU / Administrative Aspects of the CCCTB - a Business Perspective / Panel Statements. Christoph Spengel -- Wolfgang Schon -- Gunter Mayr -- Krister Andersson -- Ulrich Schreiber -- Jack Mintz -- Walter Hellerstein -- Ernst Czakert -- Theo Keijzer -- A. B. C. I. II. III. D. I. II. III. IV. E. I. II. III.
Text in English or German.
3540794832 9783540794837
2008926728
Business tax--Law and legislation--Europe--Congresses
341.484
Includes bibliographical references.
Concept and Necessity of a Common Tax Base - an academic introduction / 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 Korperschaftsteuerlichen Bemessungsgrundlage in der EU / Administrative Aspects of the CCCTB - a Business Perspective / Panel Statements. Christoph Spengel -- Wolfgang Schon -- Gunter Mayr -- Krister Andersson -- Ulrich Schreiber -- Jack Mintz -- Walter Hellerstein -- Ernst Czakert -- Theo Keijzer -- A. B. C. I. II. III. D. I. II. III. IV. E. I. II. III.
Text in English or German.
3540794832 9783540794837
2008926728
Business tax--Law and legislation--Europe--Congresses
341.484