Common Corporate Tax Base (CC(C)TB) and determination of taxable income : an international comparison
Christoph Spengel ..., eds.
| Year of publication: |
2012
|
|---|---|
| Other Persons: | Spengel, Christoph (ed.) |
| Publisher: |
Berlin : Springer |
| Subject: | Unternehmensbesteuerung | Corporate taxation | Körperschaftsteuer | Corporate income tax | Besteuerungsverfahren | Taxation procedure | Vergleich | Comparison | EU-Staaten | EU countries | Schweiz | Switzerland | USA | United States | Europäische Union | Rechtsvereinheitlichung | Besteuerungsgrundlage | Rechtsvergleich |
| Description of contents: | Table of Contents [gbv.de] ; Description [swbplus.bsz-bw.de] ; Description [deposit.dnb.de] |
| Extent: | XXVIII, 103 S. 235 mm x 155 mm |
|---|---|
| Type of publication: | Book / Working Paper |
| Language: | English |
| Notes: | Introduction -- Common Corporate (Consolidated) Tax Base: Some Institutional Details -- The Determination of Taxable Income: A Comparison of the CCCTB Proposal and Current Practice in the EU Member States, Switzerland and the United States -- Results -- Summary of Conclusion. Erscheint: 30. März 2012 |
| ISBN: | 3-642-28432-9 ; 978-3-642-28432-8 ; 978-3-642-28433-5 |
| Other identifiers: | 10.1007/978-3-642-28433-5 [DOI] |
| Classification: | Steuerrecht ; Gemeinschaftsaufgaben, Rechtsvereinheitlichung ; Recht einzelner Länder, Gebiete und Völker |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014010671