Common Corporate Tax Base (CC(C)TB) and Determination of Taxable Income An International Comparison

Uitgever: Springer
Taal: Engels
Common Corporate Tax Base (CC(C)TB) and Determination of Taxable Income
Uitgever: Springer
  • Engels
  • Hardcover
  • 9783642284328
  • Druk: 2012
  • maart 2012
  • 104 pagina's
Alle productspecificaties

Samenvatting

The study conducted by the Centre of European Economic Research (ZEW), the University of Mannheim and Ernst & Young contributes to the ongoing evaluation of the proposal for a Draft Council Directive on a Common Consolidated Corporate Tax Base (CC(C)TB) released by the European Commission on March 16, 2011. For the first time, details on the determination of taxable income under the proposed Council Directive are compared to prevailing corporate tax accounting regulations in all 27 Member States, Switzerland and the US. The study presents evidence on the scope of differences and similarities between national tax accounting regulations and the Directive’s treatment in a complete, yet concise form. Based on this comprehensive comparison, it goes on to discuss remaining open questions and adjustments needed if the Directive is to be implemented in national tax law. Readers seeking a basis for taking an active part in the public debate will find a valuable source of information and a first impression of how the proposed CC(C)TB would affect corporate tax burdens in the European Union.

Productspecificaties

Inhoud

Taal
Engels
Bindwijze
Hardcover
Druk
2012
Verschijningsdatum
2012-03-01
Afmetingen
24,7 x 16,4 x 1,3 cm
Aantal pagina's
104 pagina's
Illustraties
Nee

Betrokkenen

Redacteur
Christoph Spengel
Uitgever
Springer

EAN

EAN
9783642284328

Overige kenmerken

Extra groot lettertype
Nee
NUR code
828
Oorspronkelijke releasedatum
2012-03-14
Subtitel
An International Comparison
Thema Subject Code
LB

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