A Common Consolidated Corporate Tax Base for Europe - Eine einheitliche Körperschaftsteuerbemessungsgrundlage für Europa

EditorWolfgang Schön

Paperback | October 19, 2010

A Common Consolidated Corporate Tax Base for Europe - Eine einheitliche Körperschaftsteuerbemessungsgrundlage für Europa by Wolfgang Schön
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The introduction of the "Common Consolidated Corporate Tax Base" as a means for an efficient and equitable taxation of multinational enterprises in Europe represents the most important issue of European business taxation. Starting in 2001, the Commission and the Member States have cooperated in order to develop an innovative technique for the measurement and the allocation of business profits within the European Union. This venture is not only the most ambitious political project of the current European Commission, it also challenges traditional legal and economic concepts of business taxation. This book contains the proceedings of an International Tax Conference, organised under the auspices of the German Presidency in the European Union and designed in cooperation with the Centre for European Economic Research (Mannheim) and the Max Planck Institute for Intellectual Property, Competition and Tax Law (Munich) including presentations from European and American academics and tax practitioners. Die Einführung einer einheitlichen Körperschaftssteuerbemessungsgrundlage als Mittel zur effizienten wie auch gerechten Besteuerung internationaler Unternehmen in Europa hat größte Bedeutung für die europäische Unternehmensbesteuerung. Dieses Buch setzt sich umfassend mit dem in Kooperation der Kommission mit den Mitgliedsstaaten seit dem Jahre 2001 verfolgten Projekt auseinander, das traditionelle rechtliche und wirtschaftliche Konzeptionen zur Unternehmensbesteuerung in Frage stellt.
From the contents Concept and Necessity of a Common Tax Base - an Academic Introduction.- Perspektiven der Konzernbesteuerung.- Taxable Corporate Income.- Common Structural Elements.- Consolidation, Allocation and International Aspects.- Administrative Aspects.
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Title:A Common Consolidated Corporate Tax Base for Europe - Eine einheitliche Körperschaftsteuerbemessung...Format:PaperbackDimensions:199 pages, 9.25 X 6.1 X 0 inPublished:October 19, 2010Publisher:Springer Berlin HeidelbergLanguage:English

The following ISBNs are associated with this title:

ISBN - 10:3642098428

ISBN - 13:9783642098420

Appropriate for ages: All ages

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