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Common Corporate Tax Base (CC(C)TB) and determination of taxable income : an international comparison / Christoph Spengel, York Zöllkau, editors.

Spengel, Christoph.; Zöllkau, York.
2012
KJE7198 .C66 2012 (Mapit)
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Title
Common Corporate Tax Base (CC(C)TB) and determination of taxable income : an international comparison / Christoph Spengel, York Zöllkau, editors.
Added Author
Spengel, Christoph.
Zöllkau, York.
Imprint
Berlin ; New York : Springer Verlag, [2012]
Copyright
©2012
Description
xxviii, 103 pages : illustrations ; 25 cm
Formatted Contents Note
Common corporate (consolidated) tax base : some institutional details
The determination of taxable income : a comparison of the CCCTB Proposal and current practice in the EU member states, Switzerland and the United States
Results.
Bibliography, etc. Note
Includes bibliographical references (pages 101-103).
Location
STA
Call Number
KJE7198 .C66 2012
Language
English
ISBN
9783642284328
3642284329
Record Appears in
Monographs & Serials

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