The Resource Common Corporate Tax Base (CC(C)TB) and determination of taxable income : an international comparison, Christoph Spengel, York Zöllkau, editors, (electronic resource)

Common Corporate Tax Base (CC(C)TB) and determination of taxable income : an international comparison, Christoph Spengel, York Zöllkau, editors, (electronic resource)

Label
Common Corporate Tax Base (CC(C)TB) and determination of taxable income : an international comparison
Title
Common Corporate Tax Base (CC(C)TB) and determination of taxable income
Title remainder
an international comparison
Statement of responsibility
Christoph Spengel, York Zöllkau, editors
Contributor
Provider
Subject
Language
eng
Summary
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
Cataloging source
GW5XE
Image bit depth
0
LC call number
KJE7198
LC item number
.C66 2012
Literary form
non fiction
Nature of contents
dictionaries
http://library.link/vocab/relatedWorkOrContributorName
  • SpringerLink
  • Spengel, Christoph
  • Zöllkau, York
http://library.link/vocab/subjectName
  • Corporations
  • LAW / Military
  • Corporations
  • Sciences sociales
  • Sciences humaines
  • Europe
Label
Common Corporate Tax Base (CC(C)TB) and determination of taxable income : an international comparison, Christoph Spengel, York Zöllkau, editors, (electronic resource)
Instantiates
Publication
Antecedent source
mixed
Bibliography note
Includes bibliographical references
Color
not applicable
Contents
Introduction -- Common Corporate (Consolidated) Tax Base: Some Institutional Details -- The Determination of Taxable Income: A Comparison of the CC(C)TB Proposal and Current Practice in the EU Member States, Switzerland and the United States -- Results -- Summary of Conclusion
Dimensions
unknown
Extent
1 online resource (xxviii, 103 p.)
File format
multiple file formats
Form of item
  • online
  • electronic
Isbn
9783642284335
Level of compression
uncompressed
Quality assurance targets
absent
Reformatting quality
access
Specific material designation
remote
System control number
  • (OCoLC)781419501
  • (OCoLC)ocn781419501
Label
Common Corporate Tax Base (CC(C)TB) and determination of taxable income : an international comparison, Christoph Spengel, York Zöllkau, editors, (electronic resource)
Publication
Antecedent source
mixed
Bibliography note
Includes bibliographical references
Color
not applicable
Contents
Introduction -- Common Corporate (Consolidated) Tax Base: Some Institutional Details -- The Determination of Taxable Income: A Comparison of the CC(C)TB Proposal and Current Practice in the EU Member States, Switzerland and the United States -- Results -- Summary of Conclusion
Dimensions
unknown
Extent
1 online resource (xxviii, 103 p.)
File format
multiple file formats
Form of item
  • online
  • electronic
Isbn
9783642284335
Level of compression
uncompressed
Quality assurance targets
absent
Reformatting quality
access
Specific material designation
remote
System control number
  • (OCoLC)781419501
  • (OCoLC)ocn781419501

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