000 03053nam a22004935i 4500
001 978-3-642-28433-5
003 DE-He213
005 20140220083312.0
007 cr nn 008mamaa
008 120313s2012 gw | s |||| 0|eng d
020 _a9783642284335
_9978-3-642-28433-5
024 7 _a10.1007/978-3-642-28433-5
_2doi
050 4 _aK7000-7720.22
050 4 _aK7073-7078
072 7 _aLB
_2bicssc
072 7 _aLAM
_2bicssc
072 7 _aLAW051000
_2bisacsh
072 7 _aLAW016000
_2bisacsh
082 0 4 _a340.9
_223
082 0 4 _a340.2
_223
100 1 _aSpengel, Christoph.
_eeditor.
245 1 0 _aCommon Corporate Tax Base (CC(C)TB) and Determination of Taxable Income
_h[electronic resource] :
_bAn International Comparison /
_cedited by Christoph Spengel, York Zöllkau.
264 1 _aBerlin, Heidelberg :
_bSpringer Berlin Heidelberg,
_c2012.
300 _aXXVIII, 103p. 45 illus.
_bonline resource.
336 _atext
_btxt
_2rdacontent
337 _acomputer
_bc
_2rdamedia
338 _aonline resource
_bcr
_2rdacarrier
347 _atext file
_bPDF
_2rda
505 0 _aIntroduction -- Common Corporate (Consolidated) Tax Base: Some Institutional Details -- The Determination of Taxable Income: A Comparison of the CC(C)TB Proposal and Current Practice in the EU Member States, Switzerland and the United States -- Results -- Summary of Conclusion.
520 _aThe 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.
650 0 _aLaw.
650 0 _aPublic finance.
650 1 4 _aLaw.
650 2 4 _aPrivate International Law, International & Foreign Law, Comparative Law.
650 2 4 _aBusiness Taxation/Tax Law.
650 2 4 _aFinancial Law/Fiscal Law.
700 1 _aZöllkau, York.
_eeditor.
710 2 _aSpringerLink (Online service)
773 0 _tSpringer eBooks
776 0 8 _iPrinted edition:
_z9783642284328
856 4 0 _uhttp://dx.doi.org/10.1007/978-3-642-28433-5
912 _aZDB-2-SHU
999 _c102809
_d102809