Könyv Common Corporate Tax Base in the EU Christoph Spengel

Common Corporate Tax Base in the EU

Impact on the Size of Tax Bases and Effective Tax Burdens

Nyelv: Angol
Kötés: Puha kötésű
Elérhetőség: Beszállítói készleten
Küldés 5-8 napon belül
19 801 Ft
The European Commission envisages putting forward a proposal for a tax reform that would allow impro...

Információk a könyvről

Nyelv
Angol
Kötés
Könyv - Puha kötésű
Kiadva
2011
oldal
175
EAN
9783790827552
ISBN
379082755X
Enbook ID
01738270
Súly
298
Méretek
151 x 233 x 12

Teljes leírás

The European Commission envisages putting forward a proposal for a tax reform that would allow improving the efficiency and simplicity of the corporate income tax systems. This report assesses the impact of a Common Corporate Tax Base (CCTB) on the size of the corporate tax bases of EU companies. The results of the report shall help to evaluate the economic consequences of the introduction of a harmonised set of tax accounting rules. The estimates are based on the European Tax Analyzer with data from the year 2006 and apply options specified by the Commission s Steering Group.

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