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Spengel, Christoph

Common Corporate Tax Base (CC(C)TB) and Determination of Taxable Income

Spengel, Christoph - Common Corporate Tax Base (CC(C)TB) and Determination of Taxable Income, ebook

132,70€

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ISBN: 9783642284335
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Table of contents

1. A. Introduction
Christoph Spengel, York Zöllkau

2. B. Common Corporate (Consolidated) Tax Base: Some Institutional Details
Christoph Spengel, York Zöllkau

3. C. The Determination of Taxable Income: A Comparison of the CCCTB Proposal and Current Practice in the EU Member States, Switzerland and the United States
Christoph Spengel, York Zöllkau

4. D. Results
Christoph Spengel, York Zöllkau

5. E. Summary of Conclusion
Christoph Spengel, York Zöllkau

Keywords: Law, Private International Law, International & Foreign Law, Comparative Law, Business Taxation/Tax Law, Financial Law/Fiscal Law

Author(s)
 
Publisher
Springer
Publication year
2012
Language
en
Edition
2012
Page amount
28 pages
Category
Upbringing, Education
Format
Ebook
eISBN (PDF)
9783642284335

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