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 …

The European Commission presented a strategy that would allow EU companies to compute their EU tax base under a single … set of tax rules at the EU level and use a common formula to distribute this tax base across the individual Member States …. Company Tax Reform and Formulary Apportionment in the European Union provides broad guidance for the EU in shaping a system of …