Common Corporate Tax Base (CC(C)TB) and determination of taxable income : an international comparison
Common corporate tax base (CC(C)TB) and determination of taxable income : an international comparison
Law of Europe > Regional organization and integration (Europe) > The European Communities. Community law > General > General
Edition Details
- Creators or Attribution (Responsibility): York Zöllkau, Christoph Spengel
- Language: English
- Jurisdiction(s): Germany
- Publication Information: Berlin ; New York : Springer, ©2012
- Publication Type (Medium): Electronic books
- Material: Document, Internet resource
- Type: Internet Resource, Computer File
- Permalink: http://books.lawlegal.eu/common-corporate-tax-base-cc-c-tb-and-determination-of-taxable-income-an-international-comparison/ (Stable identifier)
Additional Format
Print version: Common corporate tax base (CC(C)TB) and determination of taxable income. Berlin: Springer, 2012 (DLC) 2012934150
Short Description
1 online resource (XXVIII, 103 pages)
Purpose and Intended Audience
Useful for students learning an area of law, Common Corporate Tax Base (CC(C)TB) and determination of taxable income : an international comparison is also useful for lawyers seeking to apply the law to issues arising in practice.
Research References
- Providing references to further research sources: Search
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Bibliographic information
- Publisher: Springer
- Responsable Person: Christoph Spengel, York Zo?llkau, editors.
- Publication Date: 2012
- Copyright Date: 2012
- Location: Berlin
- Country/State: Germany
- Number of Editions: 12 editions
- First edition Date: 2012
- Last edition Date: 2014
- Languages: English
- Library of Congress Code: KJE7198
- Dewey Code: 343.4066
- ISBN: 9783642284335 3642284337
- OCLC: 781419501
Main Contents
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.
Structured Subjects (Headings):
- Corporations–Taxation–Law and legislation
- Corporations–Taxation–Law and legislation–European Union countries
- European Union countries
- Finance, Public