A Common Tax Base for Multinational Enterprises in the European Union

Paperback Engels 2009 2009e druk 9783834913265
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Samenvatting

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.

Specificaties

ISBN13:9783834913265
Taal:Engels
Bindwijze:paperback
Aantal pagina's:231
Uitgever:Gabler Verlag
Druk:2009

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Inhoudsopgave

Theory of Multinational Enterprises; Guidelines für Income Taxation of Multinational Enterprises; Company Taxation in the European Union - a Stocktaking; An Evaluation of the Prevailing Corporation Tax in the European Union; A Common Tax Base for Multinational Enterprises in the European Union

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        A Common Tax Base for Multinational Enterprises in the European Union