A Common Tax Base for Multinational Enterprises in the European Union

Authors: Wendt, Carsten

Buy this book

eBook $84.99
price for USA (gross)
  • ISBN 978-3-8349-8193-6
  • Digitally watermarked, DRM-free
  • Included format: PDF
  • ebooks can be used on all reading devices
  • Immediate eBook download after purchase
Softcover $109.00
price for USA
  • ISBN 978-3-8349-1326-5
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
About this book

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.

About the authors

Dr. Carsten Wendt promovierte bei Prof. Dr. Christoph Spengel am Lehrstuhl für Allgemeine Betriebswirtschaftslehre und Betriebswirtschaftliche Steuerlehre II der Universität Mannheim. Er ist Assistent des Finanzvorstands der HeidelbergCement AG in Heidelberg.

Table of contents (7 chapters)

  • Introduction

    Wendt, Carsten

    Pages 1-8

  • Theory of Multinational Enterprises

    Wendt, Carsten

    Pages 9-27

  • Guidelines for Income Taxation of Multinational Enterprises

    Wendt, Carsten

    Pages 29-52

  • Company Taxation in the European Union – a Stocktaking

    Wendt, Carsten

    Pages 53-86

  • An Evaluation of the Prevailing Corporation Tax in the European Union

    Wendt, Carsten

    Pages 87-102

Buy this book

eBook $84.99
price for USA (gross)
  • ISBN 978-3-8349-8193-6
  • Digitally watermarked, DRM-free
  • Included format: PDF
  • ebooks can be used on all reading devices
  • Immediate eBook download after purchase
Softcover $109.00
price for USA
  • ISBN 978-3-8349-1326-5
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
Loading...

Recommended for you

Loading...

Bibliographic Information

Bibliographic Information
Book Title
A Common Tax Base for Multinational Enterprises in the European Union
Authors
Copyright
2009
Publisher
Gabler Verlag
Copyright Holder
Gabler Verlag | Springer Fachmedien Wiesbaden GmbH, Wiesbaden
eBook ISBN
978-3-8349-8193-6
DOI
10.1007/978-3-8349-8193-6
Softcover ISBN
978-3-8349-1326-5
Edition Number
1
Number of Pages
XVII, 231
Number of Illustrations and Tables
9 b/w illustrations
Topics