Willkommen, schön sind Sie da!
Logo Ex Libris

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

  • Kartonierter Einband
  • 200 Seiten
The introduction of the "Common Consolidated Corporate Tax Base" as a means for an efficient and equitable taxation of multinatio... Weiterlesen
20%
159.00 CHF 127.20
Print on demand - Exemplar wird für Sie besorgt.

Beschreibung

Klappentext

The introduction of the "Common Consolidated Corporate Tax Base" as a means for an efficient and equitable taxation of multinational enterprises in Europe represents the most important issue of European business taxation. Starting in 2001, the Commission and the Member States have cooperated in order to develop an innovative technique for the measurement and the allocation of business profits within the European Union. This venture is not only the most ambitious political project of the current European Commission, it also challenges traditional legal and economic concepts of business taxation. This book contains the proceedings of an International Tax Conference, organised under the auspices of the German Presidency in the European Union and designed in cooperation with the Centre for European Economic Research (Mannheim) and the Max Planck Institute for Intellectual Property, Competition and Tax Law (Munich) including presentations from European and American academics and tax practitioners.



Inhalt

From the contents Concept and Necessity of a Common Tax Base - an Academic Introduction.- Perspektiven der Konzernbesteuerung.- Taxable Corporate Income.- Common Structural Elements.- Consolidation, Allocation and International Aspects.- Administrative Aspects.

Produktinformationen

Titel: A Common Consolidated Corporate Tax Base for Europe - Eine einheitliche Körperschaftsteuerbemessungsgrundlage für Europa
Editor:
EAN: 9783642098420
ISBN: 978-3-642-09842-0
Format: Kartonierter Einband
Herausgeber: Springer Berlin Heidelberg
Genre: Recht
Anzahl Seiten: 200
Gewicht: 310g
Größe: H235mm x B155mm x T11mm
Jahr: 2010
Auflage: Softcover reprint of hardcover 1st ed. 2008.

Bewertungen

Gesamtübersicht

Meine Bewertung

Bewerten Sie diesen Artikel


Zuletzt angesehen
Verlauf löschen