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A common consolidated corporate tax base for Europe / Wolfgang Schon, Ulrich Schreiber, Christoph Spengel, editors = Eine einheitliche körperschaftsteuerbemessungsgrundlage für Europa.

Contributor(s): Material type: TextTextPublisher: Heidelberg : Springer Verlag, 2008Description: xvi, 183 pages : illustrations ; 24 cmContent type:
  • text
Media type:
  • unmediated
Carrier type:
  • volume
ISBN:
  • 3540794832
  • 9783540794837
Other title:
  • Eine einheitliche körperschaftsteuerbemessungsgrundlage für Europa [Parallel title]
Subject(s): DDC classification:
  • 341.484 22
Contents:
A. Concept and Necessity of a Common Tax Base - an academic introduction / Christoph Spengel -- B. Perspektiven der Konzernbesteuerung / Wolfgang Schon -- C. Taxable Corporate Income - Common Structural Elements -- I. CCCTB: Der steuerpflichtige Unternehmensgewinn - gemeinsame Strukturelemente / Gunter Mayr -- II. An optional and competitive CCCTB - a comprehensive approach to reach the Lisbon objectives - / Krister Andersson -- III. Panel Statements -- D. Consolidation, Allocation and International Aspects -- I. Evaluating the Common Consolidated Corporate Tax Base / Ulrich Schreiber -- II. Europe Slowly Lurches to a Common Consolidated Corporate Tax Base: Issues at Stake / Jack Mintz -- III. Panel Statements -- IV. Lessons of US Subnational Experience for EU CCCTB Iniative / Walter Hellerstein -- E. Administrative Aspects -- I. Administrative Aspekte einer Gemeinsamen Konsolidierten Korperschaftsteuerlichen Bemessungsgrundlage in der EU / Ernst Czakert -- II. Administrative Aspects of the CCCTB - a Business Perspective / Theo Keijzer -- III. Panel Statements.
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Holdings
Item type Current library Call number Copy number Status Date due Barcode
Book City Campus City Campus Main Collection 341.484 COM (Browse shelf(Opens below)) 1 Available A469919B

Includes bibliographical references.

A. Concept and Necessity of a Common Tax Base - an academic introduction / Christoph Spengel -- B. Perspektiven der Konzernbesteuerung / Wolfgang Schon -- C. Taxable Corporate Income - Common Structural Elements -- I. CCCTB: Der steuerpflichtige Unternehmensgewinn - gemeinsame Strukturelemente / Gunter Mayr -- II. An optional and competitive CCCTB - a comprehensive approach to reach the Lisbon objectives - / Krister Andersson -- III. Panel Statements -- D. Consolidation, Allocation and International Aspects -- I. Evaluating the Common Consolidated Corporate Tax Base / Ulrich Schreiber -- II. Europe Slowly Lurches to a Common Consolidated Corporate Tax Base: Issues at Stake / Jack Mintz -- III. Panel Statements -- IV. Lessons of US Subnational Experience for EU CCCTB Iniative / Walter Hellerstein -- E. Administrative Aspects -- I. Administrative Aspekte einer Gemeinsamen Konsolidierten Korperschaftsteuerlichen Bemessungsgrundlage in der EU / Ernst Czakert -- II. Administrative Aspects of the CCCTB - a Business Perspective / Theo Keijzer -- III. Panel Statements.

Text in English or German.

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