Common Corporate Tax Base in the EU

Andreas Oestreicher, Christoph Spengel

Springer-Verlag Berlin and Heidelberg GmbH & Co. KG, 2011

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The European Commission envisages putting forward a proposal for a tax reform that would allow improving the efficiency and simplicity of the corporate income tax systems. This report assesses the impact of a Common Corporate Tax Base (CCTB) on the size of the corporate tax bases of EU companies.

ISBN-13
9783790827552
ISBN-10
379082755X
Publisher
Springer-Verlag Berlin and Heidelberg GmbH & Co. KG
Year
2011
Publication date
2011-09-21
Pages
175
Dimensions
233x151x12
Weight
298