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The Resource 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

Label
Common Corporate Tax Base (CC(C)TB) and determination of taxable income: an international comparison
Title
Common Corporate Tax Base (CC(C)TB) and determination of taxable income: an international comparison
Contributor
Subject
Language
eng
Summary
This 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 16 March 2011. 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 United States. This study presents evidence on the scope of differences and similarities between national tax accounting regulations and the Directive's treatment
Geographic coverage
European Union
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Spengel, C
  • Zöllkau, Y
http://library.link/vocab/subjectName
  • CCCTB
  • tax base
  • group treatment
  • corporate income tax
  • tax accounting
Label
Common Corporate Tax Base (CC(C)TB) and determination of taxable income: an international comparison
Instantiates
Publication
Extent
XXVIII, 103 p.
Isbn
9783642429286
Label
Common Corporate Tax Base (CC(C)TB) and determination of taxable income: an international comparison
Publication
Extent
XXVIII, 103 p.
Isbn
9783642429286

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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