MPG.eBooks - Table of Contents: Common Corporate Tax Base in the EU

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Common Corporate Tax Base in the EU Impact on the Size of Tax Bases and Effective Tax Burdens

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. Th...

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Bibliographic Details
Main Authors:	Spengel, Christoph, Oestreicher, Andreas (Author)
Format:	eBook
Language:	English
Published:	Heidelberg Physica 2012, 2012
Edition:	1st ed. 2012
Series:	ZEW Economic Studies
Subjects:	Europe / Economic Integration Finance, Public Public Economics Accounting European Economic Integration Business Taxation And Tax Law Business Enterprises / Taxation Business Tax / Law And Legislation
Online Access:	https://doi.org/10.1007/978-3-7908-2756-9?nosfx=y
Collection:	Springer eBooks 2005- - Collection details see MPG.ReNa

Table of Contents:

Introductions
Methodology
Future Value of the Tax Base and Effective Company Tax Burden

Common Corporate Tax Base in the EU Impact on the Size of Tax Bases and Effective Tax Burdens

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