Common Corporate Tax Base (Cc(c)Tb) and Determination of Taxable Income: An International Comparison

By Christoph Spengel

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Introduction.- Common Corporate (Consolidated) Tax Base: Some Institutional Details.- The Determination of Taxable Income: A Comparison of the CC(C)TB Proposal and Current Practice in the EU Member States, Switzerland and the United States.- Results.- Summary of Conclusion.

Format:Paperback

Language:English

ISBN:3642429289

ISBN13:9783642429286

Release Date:April 2014

Publisher:Springer

Length:104 Pages

Weight:0.43 lbs.

Dimensions:0.3" x 6.1" x 9.2"

Related Subjects

Business Business & Investing Economics

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Common Corporate Tax Base (Cc(c)Tb) and Determination of Taxable Income: An International Comparison

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