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...
表中的内容
Introduction.- Common Corporate (Consolidated) Tax Base: Some Institutional Details.- The Determination of Taxable Income: A Comparison of the CC(C)TB Proposal and Current Pra...
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语言 英语 ● 格式 PDF ● 网页 104 ● ISBN 9783642284335 ● 文件大小 1.3 MB ● 编辑 Christoph Spengel & York Zöllkau ● 出版者 Springer Berlin ● 市 Heidelberg ● 国家 DE ● 发布时间 2012 ● 下载 24 个月 ● 货币 EUR ● ID 2477409 ● 复制保护 社会DRM