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

A.. Concept and Necessity of a Common Tax Base — an academic introduction

1. Concept and Necessity of a Common Tax Base — an academic introduction
Christoph Spengel

B.. Perspektiven der Konzernbesteuerung

2. Perspektiven der Konzernbesteuerung
Wolfgang Schön

C.. Taxable Corporate Income — Common Structural Elements

3. CCCTB: Der steuerpflichtige Unternehmensgewinn — gemeinsame Strukturelemente
Gunter Mayr

4. An optional and competitive CCCTB — a comprehensive approach to reach the Lisbon objectives —
Krister Andersson

5. Panel Statements

D.. Consolidation, Allocation and International Aspects

6. Evaluating the Common Consolidated Corporate Tax Base
Ulrich Schreiber

7. Europe Slowly Lurches to a Common Consolidated Corporate Tax Base: Issues at Stake
Jack Mintz

8. Panel Statements
Mary Bennett

9. Lessons of US Subnational Experience for EU CCCTB Iniative
Walter Hellerstein

E.. Administrative Aspects

10. Administrative Aspekte einer Gemeinsamen Konsolidierten Körperschaftsteuerlichen Bemessungsgrundlage in der EU
Ernst Czakert

11. Administrative Aspects of the CCCTB — a Business Perpective
Theo Keijzer

12. Panel Statements
María Teresa Soler Roch

DRM-restrictions

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Keywords: LAW / General LAW000000