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geraumer Zeit die Einführung einer gemeinsamen konsolidierten Körperschaftsteuerbemessungsgrundlage (GKKB/CCCTB) von den … Consolidated Corporate Tax Base (CCCTB) has been taken into consideration for a longer period of time. Already in 2001 the European … Commission has mentioned the possibility of an introduction of a CCCTB. The content related design has been consistently …
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"A gripping account of taxation told through lively, dramatic, and sometimes ludicrous stories drawn from around the world and across the ages Governments have always struggled to tax in ways that are effective and tolerably fair. Sometimes they fail grotesquely, as when, in 1898, the British...
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