A Common Consolidated Corporate Tax Base for Europe = Eine einheitliche Körperschaftsteuerbemessungsgrundlage für Europa
- Author
- Wolfgang Schön, Ulrich Schreiber, Christoph Spengel
- Publication Year
- 2008
- Publisher
- Springer
- Language
- English
- Document Type
- Book
- Faculty / Subject Heading
- Social Sciences
- Download Book Read book
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 Three panels of tax experts evaluated the common tax base with respect to structural elements, consolidation, allocation, international aspects and administration.
Keywords: Humanities, Social Science and Law / Bemessungsgrundlage / Besteuerung / European Taxation / Formula Apportionment / Group Taxation / Konzernbesteuerung / Körperschaftssteuer / Körperschaftsteuer / Profit Measurement / Unternehmensbesteuerung
