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Tax harmonisation in Europe : the determination of corporate taxable income in the EU member states
Oestreicher, Andreas (contributor);  … - 2007
The aim of this paper is twofold. First, we want to examine whether and if so, to what extent, the concept of International Financial Reporting Standards (IFRS) meets the requirements of a Common Consolidated Corporate Tax Base (CCCTB) for the EU-wide activities of multinationals as proposed by...
Persistent link: https://www.econbiz.de/10003480047
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Doppelbesteuerungsabkommen und Europäisches Gemeinschaftsrecht
Kofler, Georg - 2007
Persistent link: https://www.econbiz.de/10003489620
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The dilemmas of tax coordination in the enlarged European Union
Brøchner, Jens; Jensen, Jesper; Svensson, Patrik; … - 2006
Persistent link: https://www.econbiz.de/10003457279
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Harmonisierung der Unternehmensbesteuerung in der EU : Notwendigkeit, Umfang und Grenzen einer positiven Integration
Ban, Blaženka - 2007
Persistent link: https://www.econbiz.de/10003439043
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Convergence de l'impôt sur les sociétés dans l'Union Européenne
Ruiz, Fernando M. M. - In: Economie & prévision : EP 173 (2006) 2, pp. 79-96
Persistent link: https://www.econbiz.de/10003404930
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Vereinheitlichung der körperschaftsteuerlichen Bemessungsgrundlage in der EU
Pattek, Guido - In: Rechnungslegung, Eigenkapital und Besteuerung : …, (pp. 229-246). 2007
Persistent link: https://www.econbiz.de/10003423856
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Corporate tax competition and coordination in the European Union : what do we know? Where do we stand?
Nicodème, Gaëtan - 2006
Persistent link: https://www.econbiz.de/10003374676
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An applied analysis of ACE and CBIT reform in the EU
Mooij, Ruud A. de; Devereux, Michael P. - 2009
Persistent link: https://www.econbiz.de/10003929832