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Common Corporate Tax Base (CC(C)TB) and Determination of Taxable Income
. Ed(S): Spengel, Christoph; Zollkau, York
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Description for Common Corporate Tax Base (CC(C)TB) and Determination of Taxable Income
Paperback. Editor(s): Spengel, Christoph; Zollkau, York. Num Pages: 132 pages, 11 black & white tables, biography. BIC Classification: KFFD1; LB; LNP. Category: (P) Professional & Vocational. Dimension: 235 x 155 x 7. Weight in Grams: 213.
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 ... Read more
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 ... Read more
Product Details
Format
Paperback
Publication date
2014
Publisher
Springer-Verlag Berlin and Heidelberg GmbH & Co. KG Germany
Number of pages
132
Condition
New
Number of Pages
104
Place of Publication
Berlin, Germany
ISBN
9783642429286
SKU
V9783642429286
Shipping Time
Usually ships in 15 to 20 working days
Ref
99-15
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