unterhaltsame Lektüre. In der sonst oft trockenen Welt der Steuertexte ist das Werk eine erfrischende Abwechslung und ein …

background, the European Commission recommends the harmonisation of the tax base in the European Union. Carsten Wendt analyses … the necessity, the concept as well as potential advantages and effects of a common tax base for multinational enterprises … in the European Union. He addresses important issues concerning a common tax base, such as the definition of the …

Commission regarding the introduction of a Common (Consolidated) Corporate Tax Base …

crucial aspects of applied taxation and current tax systems, and presents evidence that supports taxation as an important … policy issue requiring immediate address globally. Contributions seek to address the core question of how to design a tax … modern theory of optimal taxation and tax design and provide valuable international perspectives on current tax practices and …