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RSSA Common Consolidated Corporate Tax Base for Europe — Eine einheitliche Körperschaftsteuerbemessungsgrundlage für Europa | ||||||||||||||||||
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| Table of contents 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 Printing: not available Clipboard copying: not available | ||||||||||||||||||
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