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A Common Tax Base for Multinational Enterprises in the European Union
Company taxation is an important element for the establishment and the completion of the Internal Market. Against this background, the European Commission recommends the harmonisation of the tax base in the European Union. Carsten Wendt analyses the necessity, the concept as well as potential advant...
| Cote: | Libro Electrónico |
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| Auteur principal: | |
| Collectivité auteur: | |
| Format: | Électronique eBook |
| Langue: | Inglés |
| Publié: |
Wiesbaden :
Gabler Verlag : Imprint: Gabler Verlag,
2009.
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| Édition: | 1st ed. 2009. |
| Sujets: | |
| Accès en ligne: | Texto Completo |
MARC
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| 100 | 1 | |a Wendt, Carsten. |e author. |4 aut |4 http://id.loc.gov/vocabulary/relators/aut | |
| 245 | 1 | 2 | |a A Common Tax Base for Multinational Enterprises in the European Union |h [electronic resource] / |c by Carsten Wendt. |
| 250 | |a 1st ed. 2009. | ||
| 264 | 1 | |a Wiesbaden : |b Gabler Verlag : |b Imprint: Gabler Verlag, |c 2009. | |
| 300 | |a XVII, 231 p. 9 illus. |b online resource. | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 347 | |a text file |b PDF |2 rda | ||
| 505 | 0 | |a Theory of Multinational Enterprises -- Guidelines for Income Taxation of Multinational Enterprises -- Company Taxation in the European Union - a Stocktaking -- An Evaluation of the Prevailing Corporation Tax in the European Union -- A Common Tax Base for Multinational Enterprises in the European Union -- Conclusions. | |
| 520 | |a Company taxation is an important element for the establishment and the completion of the Internal Market. Against this background, the European Commission recommends the harmonisation of the tax base in the European Union. Carsten Wendt analyses the necessity, the concept as well as potential advantages and effects of a common tax base for multinational enterprises in the European Union. He addresses important issues concerning a common tax base, such as the definition of the consolidated group, the technique and scope of consolidation and the formula used to allocate the consolidated tax base among the involved member states. The author provides alternative options to solve these issues and concludes that a common tax base as intended by the European Commission would remedy many of the existing tax obstacles for multinational enterprises in the EU. However, distortions will remain, mainly because member states retain their sovereignty to set their tax rates independently and the territorial scope of a common tax base has to be restricted to group entities located within the EU. | ||
| 650 | 0 | |a Business enterprises-Taxation. | |
| 650 | 0 | |a Business tax-Law and legislation. | |
| 650 | 1 | 4 | |a Business Taxation and Tax Law. |
| 710 | 2 | |a SpringerLink (Online service) | |
| 773 | 0 | |t Springer Nature eBook | |
| 776 | 0 | 8 | |i Printed edition: |z 9783834913265 |
| 856 | 4 | 0 | |u https://doi.uam.elogim.com/10.1007/978-3-8349-8193-6 |z Texto Completo |
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| 950 | |a Business and Economics (SpringerNature-11643) | ||
| 950 | |a Business and Management (R0) (SpringerNature-43719) | ||