Free Book Online
Categories
Common Corporate Tax Base (CC(C)TB) and Determination of Taxable Income: An International Comparison

Pdf

Common Corporate Tax Base (CC(C)TB) and Determination of Taxable Income: An International Comparison

3.2 (1690)

Log in to rate this item

    Available in PDF Format | Common Corporate Tax Base (CC(C)TB) and Determination of Taxable Income: An International Comparison.pdf | English
    Christoph Spengel(Editor)
The study conducted by the Centre of European Economic Research (ZEW), the University of Mannheim and Ernst & Young contributes to the ongoing evaluation of the proposal for a Draft Council Directive on aCommon Consolidated Corporate Tax Base (CC(C)TB) released by the European Commission on March 16, 2011. For the first time, details on the determination of taxable income under the proposed Council Directive are compared toprevailing corporate tax accounting regulations in all 27 Member States, Switzerland and the US. The study presents evidence on the scope of differences and similarities between national tax accounting regulations and theDirective's treatment in a complete, yet concise form. Based on this comprehensive comparison, it goes on to discuss remaining open questions and adjustments needed if the Directive is to be implemented in national tax law.Readers seeking a basis for taking an active part in the public debate will find a valuable source of information and a first impression of how the proposed CC(C)TB would affect corporate tax burdens in the European Union.

The study conducted by the Centre of European Economic Research (ZEW), the University of Mannheim and Ernst & Young contributes to the ongoing evaluation of the proposal for a Draft Council Directive on a Common Consolidated Corporate Tax Base (CC(C)TB) released by the European Commission on March 16, 2011. For the first time, details on the determination of taxable income under the proposed Council Directive are compared to prevailing corporate tax accounting regulations in all 27 Member States, Switzerland and the US. The study presents evidence on the scope of differences and similarities between national tax accounting regulations and the Directive’s treatment in a complete, yet concise form. Based on this comprehensive comparison, it goes on to discuss remaining open questions and adjustments needed if the Directive is to be implemented in national tax law. Readers seeking a basis for taking an active part in the public debate will find a valuable source of information and a first impression of how the proposed CC(C)TB would affect corporate tax burdens in the European Union.

3.2 (9890)
  • Pdf

*An electronic version of a printed book that can be read on a computer or handheld device designed specifically for this purpose.

Formats for this Ebook

PDF
Required Software Any PDF Reader, Apple Preview
Supported Devices Windows PC/PocketPC, Mac OS, Linux OS, Apple iPhone/iPod Touch.
# of Devices Unlimited
Flowing Text / Pages Pages
Printable? Yes

Book details

  • PDF | 132 pages
  • Christoph Spengel(Editor)
  • Springer; 2012 edition (2 Oct. 2014)
  • English
  • 7
  • Business, Finance & Law
Read online or download a free book: Common Corporate Tax Base (CC(C)TB) and Determination of Taxable Income: An International Comparison

Review Text

Name:
The message text:

Other Ebook

Miscellanea