Overview
- Introduction into the basic political, legal and economic issues of the most important project in European Tax Policy
- Includes supplementary material: sn.pub/extras
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Table of contents (12 papers)
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Concept and Necessity of a Common Tax Base — an academic introduction
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Perspektiven der Konzernbesteuerung
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Taxable Corporate Income — Common Structural Elements
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Consolidation, Allocation and International Aspects
Keywords
About this book
Editors and Affiliations
Bibliographic Information
Book Title: A Common Consolidated Corporate Tax Base for Europe – Eine einheitliche Körperschaftsteuerbemessungsgrundlage für Europa
Editors: Wolfgang Schön, Ulrich Schreiber, Christoph Spengel
DOI: https://doi.org/10.1007/978-3-540-79484-4
Publisher: Springer Berlin, Heidelberg
eBook Packages: Humanities, Social Sciences and Law, Law and Criminology (R0)
Copyright Information: Springer-Verlag Berlin Heidelberg 2008
Hardcover ISBN: 978-3-540-79483-7Published: 08 May 2008
Softcover ISBN: 978-3-642-09842-0Published: 19 October 2010
eBook ISBN: 978-3-540-79484-4Published: 24 April 2008
Edition Number: 1
Number of Pages: XVI, 184
Topics: International Economic Law, Trade Law, European Law, Business Taxation/Tax Law, European Integration