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Table of contents (7 chapters)
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Front Matter
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Back Matter
About this book
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 author
Bibliographic Information
Book Title: A Common Tax Base for Multinational Enterprises in the European Union
Authors: Carsten Wendt
DOI: https://doi.org/10.1007/978-3-8349-8193-6
Publisher: Gabler Verlag Wiesbaden
eBook Packages: Business and Economics, Business and Management (R0)
Copyright Information: Gabler Verlag | Springer Fachmedien Wiesbaden GmbH, Wiesbaden 2009
Softcover ISBN: 978-3-8349-1326-5Published: 17 February 2009
eBook ISBN: 978-3-8349-8193-6Published: 16 April 2009
Edition Number: 1
Number of Pages: XVII, 231
Number of Illustrations: 9 b/w illustrations
Topics: Business Taxation/Tax Law