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Common Corporate Tax Base in the EU
Spengel, Christoph; Oestreicher, Andreas
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Description for Common Corporate Tax Base in the EU
Paperback. The European Commission envisages putting forward a proposal for a tax reform that would allow improving the efficiency and simplicity of the corporate income tax systems. This report assesses the impact of a Common Corporate Tax Base (CCTB) on the size of the corporate tax bases of EU companies. Series: ZEW Economic Studies. Num Pages: 191 pages, 23 black & white illustrations, 70 black & white tables, biography. BIC Classification: KCS; KFFD1. Category: (P) Professional & Vocational. Dimension: 233 x 151 x 12. Weight in Grams: 298.
The European Commission envisages putting forward a proposal for a tax reform that would allow improving the efficiency and simplicity of the corporate income tax systems. This report assesses the impact of a Common Corporate Tax Base (CCTB) on the size of the corporate tax bases of EU companies. The results of the report shall help to evaluate the economic consequences of the introduction of a harmonised set of tax accounting rules. The estimates are based on the European Tax Analyzer with data from the year 2006 and apply options specified by the Commission’s Steering Group.
The European Commission envisages putting forward a proposal for a tax reform that would allow improving the efficiency and simplicity of the corporate income tax systems. This report assesses the impact of a Common Corporate Tax Base (CCTB) on the size of the corporate tax bases of EU companies. The results of the report shall help to evaluate the economic consequences of the introduction of a harmonised set of tax accounting rules. The estimates are based on the European Tax Analyzer with data from the year 2006 and apply options specified by the Commission’s Steering Group.
Product Details
Format
Paperback
Publication date
2011
Publisher
Springer-Verlag Berlin and Heidelberg GmbH & Co. KG Germany
Number of pages
191
Condition
New
Series
ZEW Economic Studies
Number of Pages
175
Place of Publication
Heidelberg, Germany
ISBN
9783790827552
SKU
V9783790827552
Shipping Time
Usually ships in 15 to 20 working days
Ref
99-15
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