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

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

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