Common Corporate Tax Base (CC(C)TB) and Determination of Taxable Income

Name: Common Corporate Tax Base (CC(C)TB) and Determination of Taxable Income
SKU: 19744693
Price: 268.99 AUD
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An International Comparison

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Description

The study conducted by the Centre of European Economic Research (ZEW), the University of Mannheim and Ernst & Young contributes to the ongoing evaluation of the proposal for a Draft Council Directive on a Common Consolidated Corporate Tax Base (CC(C)TB) released by the European Commission on March 16, 2011. For the first time, details on the determination of taxable income under the proposed Council Directive are compared to prevailing corporate tax accounting regulations in all 27 Member States, Switzerland and the US. The study presents evidence on the scope of differences and similarities between national tax accounting regulations and the Directive’s treatment in a complete, yet concise form. Based on this comprehensive comparison, it goes on to discuss remaining open questions and adjustments needed if the Directive is to be implemented in national tax law. Readers seeking a basis for taking an active part in the public debate will find a valuable source of information and a first impression of how the proposed CC(C)TB would affect corporate tax burdens in the European Union.

Release date Australia

March 16th, 2012

Audience

Professional & Vocational

Contributors

Edited by Christoph Spengel
Edited by York Zollkau

Illustrations

XXVIII, 104 p.

Pages

104

Dimensions

156x234x9

ISBN-13

9783642284328

Product ID

19744693

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Common Corporate Tax Base (CC(C)TB) and Determination of Taxable Income

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