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 a...
Cuprins
Introduction.- Common Corporate (Consolidated) Tax Base: Some Institutional Details.- The Determination of Taxable Income: A Comparison of the CC(C)TB Proposal and Current P...
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Limba Engleză ● Format PDF ● Pagini 104 ● ISBN 9783642284335 ● Mărime fișier 1.3 MB ● Editor Christoph Spengel & York Zöllkau ● Editura Springer Berlin ● Oraș Heidelberg ● Țară DE ● Publicat 2012 ● Descărcabil 24 luni ● Valută EUR ● ID 2477409 ● Protecție împotriva copiilor DRM social