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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

Hardcover

AccountingInvesting & Finance

ISBN10: 3642284329
ISBN13: 9783642284328
Publisher: Springer
Published: Mar 16 2012
Pages: 104
Weight: 0.80
Height: 0.38 Width: 6.14 Depth: 9.21
Language: English
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.

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