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A Common Consolidated Corporate Tax Base for Europe - Eine einheitliche Körperschaftsteuerbemessungsgrundlage für Europa (English and German Edition) - Wolfgang Schön, Ulrich Schreiber, Christoph Spengel
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Wolfgang Schön, Ulrich Schreiber, Christoph Spengel:

A Common Consolidated Corporate Tax Base for Europe - Eine einheitliche Körperschaftsteuerbemessungsgrundlage für Europa (English and German Edition) - Taschenbuch

2007, ISBN: 3642098428

[SR: 14515862], Paperback, [EAN: 9783642098420], Springer, Springer, Book, [PU: Springer], Springer, Preface This book contains the proceedings of the International Tax Conference on the c- th th mon consolidated corporate tax base (CCCTB) that was held in Berlin on 15 – 16 may 2007. The conference was jointly organised by the German Federal Ministry of Finance, the Centre for European Economic Research (ZEW), Mannheim, and the Max Planck Institute (MPI) for Intellectual Property, Competition and Tax Law, Munich. More than 250 participants from all over Europe and other regions, scholars, politicians, business people and tax administrators, discussed the Eu- pean Commission’s proposal to establish a CCCTB. Three panels of tax experts evaluated the common tax base with respect to structural elements, consolidation, allocation, international aspects and administration. The conference made clear that the CCCTB has the potential to overcome some of the most intriguing problems of corporate income taxation within the Common Market. Common tax accounting rules substantially reduce compliance and administrative costs. Consolidation of a group’s profits and losses effects cro- border loss compensation which removes a major tax obstacle for European cro- border investment. At the same time, tax planning with respect to financing and transfer pricing is pushed back within the European Union. Moreover, as far as the CCCTB applies, member states are able to remove tax provisions that are targeted at cross border tax evasion and that might be challenged by the jurisdiction of the Eu- pean Court, 2594, Economics, 2657, International, 3, Business & Money, 1000, Subjects, 283155, Books, 266117, Accounting, 7742993011, Auditing, 2742, Bookkeeping, 11661, CPA Test, 7742994011, Financial, 7742996011, Governmental, 266108, International, 7742998011, Managerial, 7742999011, Standards, 3, Business & Money, 1000, Subjects, 283155, Books, 7743000011, Taxation, 7743001011, Corporate, 7743003011, International, 7743004011, Personal, 7743005011, Small Business, 3, Business & Money, 1000, Subjects, 283155, Books, 10879, Franchising, 173486, Business, 10777, Law, 1000, Subjects, 283155, Books, 10898, Foreign & International Law, 10777, Law, 1000, Subjects, 283155, Books, 227138, Tax Law, 10869, Estates & Trusts, 2380504011, International, 10777, Law, 1000, Subjects, 283155, Books, 491584, Economics, 491586, Economic Theory, 491590, Macroeconomics, 491592, Microeconomics, 468220, Business & Finance, 465600, New, Used & Rental Textbooks, 2349030011, Specialty Boutique, 283155, Books, 684246011, International Business, 468220, Business & Finance, 465600, New, Used & Rental Textbooks, 2349030011, Specialty Boutique, 283155, Books, 491506, Business Law, 468222, Law, 465600, New, Used & Rental Textbooks, 2349030011, Specialty Boutique, 283155, Books, 491514, Tax Law, 468222, Law, 465600, New, Used & Rental Textbooks, 2349030011, Specialty Boutique, 283155, Books

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A Common Consolidated Corporate Tax Base for Europe - Eine einheitliche Körperschaftsteuerbemessungsgrundlage für Europa - Wolfgang Schön, Ulrich Schreiber, Christoph Spengel
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Wolfgang Schön, Ulrich Schreiber, Christoph Spengel:

A Common Consolidated Corporate Tax Base for Europe - Eine einheitliche Körperschaftsteuerbemessungsgrundlage für Europa - Taschenbuch

2010, ISBN: 3642098428

Paperback, [EAN: 9783642098420], Springer, Springer, Book, [PU: Springer], 2010-11-09, Springer, 935624, International, 935606, Economics, 935522, Business & Investing, 927726, Subjects, 916520, Books, 935680, Taxes, 935666, Accounting, 935664, Industries & Professions, 935522, Business & Investing, 927726, Subjects, 916520, Books, 935876, Business Law, 935874, Reference, 935522, Business & Investing, 927726, Subjects, 916520, Books, 11592005011, Taxation, 11592006011, Corporate, 11592008011, International, 11592009011, Personal, 11592010011, Small Business, 935522, Business & Investing, 927726, Subjects, 916520, Books, 929042, Franchising, 929032, Business, 927730, Law, 927726, Subjects, 916520, Books, 929070, Reference, 929032, Business, 927730, Law, 927726, Subjects, 916520, Books, 929132, International Law, 16254631, European Union, 16036021, International Courts, 16036011, International Disputes, 16036031, Private Law, 927730, Law, 927726, Subjects, 916520, Books, 929170, Science & Technology, 929154, Perspectives on Law, 927730, Law, 927726, Subjects, 916520, Books, 929184, Business, 929174, Practical Guides, 927730, Law, 927726, Subjects, 916520, Books, 929234, Taxation, 929238, Estates & Trusts, 927730, Law, 927726, Subjects, 916520, Books, 951520, Taxes, 951506, Accounting, 951504, Industries & Professions, 951502, Accounting & Finance, 950756, Professional & Technical, 927726, Subjects, 916520, Books, 951574, Economics, 951554, International, 951502, Accounting & Finance, 950756, Professional & Technical, 927726, Subjects, 916520, Books, 15305551, Economics, 15305561, Economic Theory, 15305581, Macroeconomics, 15305591, Microeconomics, 15305441, Business & Finance, 15115321, Textbooks, 927726, Subjects, 916520, Books, 690352011, Business Law, 15305441, Business & Finance, 15115321, Textbooks, 927726, Subjects, 916520, Books, 690347011, International Business, 15305441, Business & Finance, 15115321, Textbooks, 927726, Subjects, 916520, Books, 15306611, Business Law, 15306601, Law, 15115321, Textbooks, 927726, Subjects, 916520, Books, 15306651, Tax Law, 15306601, Law, 15115321, Textbooks, 927726, Subjects, 916520, Books

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Wolfgang Schön, Ulrich Schreiber, Christoph Spengel:
A Common Consolidated Corporate Tax Base for Europe - Eine einheitliche Körperschaftsteuerbemessungsgrundlage für Europa - Taschenbuch

2010

ISBN: 3642098428

[SR: 7677632], Paperback, [EAN: 9783642098420], Springer Berlin Heidelberg, Springer Berlin Heidelberg, Book, [PU: Springer Berlin Heidelberg], 2010-01-14, Springer Berlin Heidelberg, The introduction of the "Common Consolidated Corporate Tax Base" as a means for an efficient and equitable taxation of multinational enterprises in Europe represents the most important issue of European business taxation. Starting in 2001, the Commission and the Member States have cooperated in order to develop an innovative technique for the measurement and the allocation of business profits within the European Union. This venture is not only the most ambitious political project of the current European Commission, it also challenges traditional legal and economic concepts of business taxation. This book contains the proceedings of an International Tax Conference, organised under the auspices of the German Presidency in the European Union and designed in cooperation with the Centre for European Economic Research (Mannheim) and the Max Planck Institute for Intellectual Property, Competition and Tax Law (Munich) including presentations from European and American academics and tax practitioners., 268097, International, 268091, Accounting, 68, Business, Finance & Law, 1025612, Subjects, 266239, Books, 506824, Economic Systems, 268153, Economics, 68, Business, Finance & Law, 1025612, Subjects, 266239, Books, 268164, International Economics, 268166, Development, 268167, Finance, 268169, Trade, 268153, Economics, 68, Business, Finance & Law, 1025612, Subjects, 266239, Books, 276069, International, 275945, Law, 68, Business, Finance & Law, 1025612, Subjects, 266239, Books, 268216, Public, 268179, Professional Finance, 68, Business, Finance & Law, 1025612, Subjects, 266239, Books, 659998, Taxation, 268179, Professional Finance, 68, Business, Finance & Law, 1025612, Subjects, 266239, Books

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Preface This book contains the proceedings of the International Tax Conference on the c- th th mon consolidated corporate tax base (CCCTB) that was held in Berlin on 15 16 may 2007. The conference was jointly organised by the German Federal Ministry of Finance, the Centre for European Economic Research (ZEW), Mannheim, and the Max Planck Institute (MPI) for Intellectual Property, Competition and Tax Law, Munich. More than 250 participants from all over Europe and other regions, scholars, politicians, business people and tax administrators, discussed the Eu- pean Commissions proposal to establish a CCCTB. Three panels of tax experts evaluated the common tax base with respect to structural elements, consolidation, allocation, international aspects and administration. The conference made clear that the CCCTB has the potential to overcome some of the most intriguing problems of corporate income taxation within the Common Market. Common tax accounting rules substantially reduce compliance and administrative costs. Consolidation of a groups profits and losses effects cro- border loss compensation which removes a major tax obstacle for European cro- border investment. At the same time, tax planning with respect to financing and transfer pricing is pushed back within the European Union. Moreover, as far as the CCCTB applies, member states are able to remove tax provisions that are targeted at cross border tax evasion and that might be challenged by the jurisdiction of the Eu- pean Court of Justice. This book contains the proceedings of an International Tax Conference, organized under the auspices of the German Presidency in the European Union. It includes presentations from European and American academics and tax practitioners. Bücher > Fachbücher > Recht > Öffentliches Recht > Völker- & Europarecht Taschenbuch 19.10.2010, Springer, .201

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A Common Consolidated Corporate Tax Base for Europe - Eine einheitliche Körperschaftsteuerbemessungsgrundlage für Europa
Autor:

Wolfgang Schön; Ulrich Schreiber; Christoph Spengel

Titel:

A Common Consolidated Corporate Tax Base for Europe - Eine einheitliche Körperschaftsteuerbemessungsgrundlage für Europa

ISBN-Nummer:

3642098428

The introduction of the "Common Consolidated Corporate Tax Base" as a means for an efficient and equitable taxation of multinational enterprises in Europe represents the most important issue of European business taxation. Starting in 2001, the Commission and the Member States have cooperated in order to develop an innovative technique for the measurement and the allocation of business profits within the European Union. This venture is not only the most ambitious political project of the current European Commission, it also challenges traditional legal and economic concepts of business taxation. This book contains the proceedings of an International Tax Conference, organised under the auspices of the German Presidency in the European Union and designed in cooperation with the Centre for European Economic Research (Mannheim) and the Max Planck Institute for Intellectual Property, Competition and Tax Law (Munich) including presentations from European and American academics and tax practitioners.

Detailangaben zum Buch - A Common Consolidated Corporate Tax Base for Europe - Eine einheitliche Körperschaftsteuerbemessungsgrundlage für Europa


EAN (ISBN-13): 9783642098420
ISBN (ISBN-10): 3642098428
Gebundene Ausgabe
Taschenbuch
Erscheinungsjahr: 2010
Herausgeber: Springer-Verlag GmbH
200 Seiten
Gewicht: 0,310 kg
Sprache: eng/Englisch

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Buch zuletzt gefunden am 24.12.2016 16:47:30
ISBN/EAN: 3642098428

ISBN - alternative Schreibweisen:
3-642-09842-8, 978-3-642-09842-0

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