Christoph Spengel & York Zöllkau 
Common Corporate Tax Base (CC(C)TB) and Determination of Taxable Income [PDF ebook] 
An International Comparison

Soporte

The study conducted by the Centre of European Economic Research (ZEW), the University of Mannheim and Ernst & Young contributes to the ongoing evaluation of the proposal for a Draft Council Directive on a Common Consolidated Corporate Tax Base (CC(C)TB) released by the European Commission on March 16, 2011. For the first time, details on the determination of taxable income under the proposed Council Directive are compared to prevailing corporate tax accounting regulations in all 27 Member States, Switzerland and the US. The study presents evidence on the scope of differences and similarities between national tax accounting regulations and the Directive’s treatment in a complete, yet concise form. Based on this comprehensive comparison, it goes on to discuss remaining open questions and adjustments needed if the Directive is to be implemented in national tax law. Readers seeking a basis for taking an active part in the public debate will find a valuable source of information and a first impression of how the proposed CC(C)TB would affect corporate tax burdens in the European Union.

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Tabla de materias

Introduction.- Common Corporate (Consolidated) Tax Base: Some Institutional Details.- The Determination of Taxable Income: A Comparison of the CC(C)TB Proposal and Current Practice in the EU Member States, Switzerland and the United States.- Results.- Summary of Conclusion.

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Idioma Inglés ● Formato PDF ● Páginas 104 ● ISBN 9783642284335 ● Tamaño de archivo 1.3 MB ● Editor Christoph Spengel & York Zöllkau ● Editorial Springer Berlin ● Ciudad Heidelberg ● País DE ● Publicado 2012 ● Descargable 24 meses ● Divisa EUR ● ID 2477409 ● Protección de copia DRM social

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