A Common Consolidated Corporate Tax Base for Europe av Schön Wolfgang, Schreiber Ulrich, Spengel Christoph - 9783540794837

A Common Consolidated Corporate Tax Base for Europe

– Eine einheitliche Körperschaftsteuerbemessungsgrundlage für Europa

Författare:	Schön Wolfgang , Schreiber Ulrich , Spengel Christoph
Titel:	A Common Consolidated Corporate Tax Base for Europe – Eine einheitliche Körperschaftsteuerbemessungsgrundlage für Europa
Utgivningsår:	2008
Omfång:	183 sid.
Förlag:	Springer
ISBN:	9783540794837
Produkttyp:	Inbunden
Ämnesord:	Skatterätt

Pris: 1067 SEK exkl. moms

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.