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

(FIVE YEARS 0)

H-INDEX

(FIVE YEARS 0)

Published By Springer Berlin Heidelberg

9783642284328, 9783642284335

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E. Summary of Conclusion

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

10.1007/978-3-642-28433-5_5 ◽

2012 ◽

pp. 99-100

Author(s):

Christoph Spengel ◽

York Zöllkau

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D. Results

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

10.1007/978-3-642-28433-5_4 ◽

2012 ◽

pp. 85-98

Author(s):

Christoph Spengel ◽

York Zöllkau

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C. The Determination of Taxable Income: A Comparison of the CCCTB Proposal and Current Practice in the EU Member States, Switzerland and the United States

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

10.1007/978-3-642-28433-5_3 ◽

2012 ◽

pp. 17-84

Author(s):

Christoph Spengel ◽

York Zöllkau

Keyword(s):

United States ◽

Current Practice ◽

The United States ◽

Member States ◽

Taxable Income ◽

Eu Member States ◽

The Eu

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A. Introduction

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

10.1007/978-3-642-28433-5_1 ◽

2012 ◽

pp. 1-3 ◽

Cited By ~ 1

Author(s):

Christoph Spengel ◽

York Zöllkau

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B. Common Corporate (Consolidated) Tax Base: Some Institutional Details

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

10.1007/978-3-642-28433-5_2 ◽

2012 ◽

pp. 5-15

Author(s):

Christoph Spengel ◽

York Zöllkau

Keyword(s):

Tax Base

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

TOTAL DOCUMENTS

H-INDEX

Published By Springer Berlin Heidelberg

E. Summary of Conclusion

D. Results

C. The Determination of Taxable Income: A Comparison of the CCCTB Proposal and Current Practice in the EU Member States, Switzerland and the United States

A. Introduction

B. Common Corporate (Consolidated) Tax Base: Some Institutional Details

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