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

Preface This book contains the proceedings of the International Tax Conference on the c- th th mon consolidated corporate tax base (CCCTB) that was held in Berlin on 15 - 16 may 2007. The conference was jointly organised by the German Federal Ministry of Finance, the Centre for European Economic Res...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor Corporativo: SpringerLink (Online service)
Otros Autores: Schön, Wolfgang (Editor ), Schreiber, Ulrich (Editor ), Spengel, Christoph (Editor )
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Berlin, Heidelberg : Springer Berlin Heidelberg : Imprint: Springer, 2008.
Edición:1st ed. 2008.
Temas:
International law.
Trade regulation.
Law-Europe.
Business enterprises-Taxation.
Business tax-Law and legislation.
Europe-Economic integration.
International Economic Law, Trade Law.
European Law.
Business Taxation and Tax Law.
European Economic Integration.
Acceso en línea:Texto Completo
Tabla de Contenidos:
  • Concept and Necessity of a Common Tax Base - an academic introduction
  • Concept and Necessity of a Common Tax Base - an academic introduction
  • Perspektiven der Konzernbesteuerung
  • 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 Körperschaftsteuerlichen Bemessungsgrundlage in der EU
  • Administrative Aspects of the CCCTB - a Business Perpective
  • Panel Statements.

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