Common corporate tax base (CC(C)TB) and determination of taxable income
Subtitle: an international comparison
By: Christoph Spengel, York Zöllkau, editors
Publisher: Springer
Published: 2012
Place of publication: Heidelberg; New York
Language: eng
Number of pages: 103
ISBN-13: 9783642284328; 9783642284335
Subjects: Corporations; Taxation; Law and legislation
Notes: Includes bibliographical references (p. 101-103).
Table of contents: title: Introduction --; title: Common Corporate (Consolidated) Tax Base: Some Institutional Details --; title: The Determination of Taxable Income: A Comparison of the CCCTB Proposal and Current Practice in the EU Member States, Switzerland and the United States --; title: Results --; title: Summary of Conclusion.