2008

A Common Consolidated Corporate Tax Base for Europe — Eine einheitliche Körperschaftsteuerbemessungsgrundlage für Europa

ISBN: 978-3-540-79483-7 (Print) 978-3-540-79484-4 (Online)

Table of contents (12 chapters)

  1. Front Matter

    Pages I-XVI

  2. Concept and Necessity of a Common Tax Base — an academic introduction

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      Book Chapter

      Pages 1-47

      Concept and Necessity of a Common Tax Base — an academic introduction

  3. Perspektiven der Konzernbesteuerung

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      Book Chapter

      Pages 49-84

      Perspektiven der Konzernbesteuerung

  4. Taxable Corporate Income — Common Structural Elements

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      Book Chapter

      Pages 85-93

      CCCTB: Der steuerpflichtige Unternehmensgewinn — gemeinsame Strukturelemente

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      Book Chapter

      Pages 94-100

      An optional and competitive CCCTB — a comprehensive approach to reach the Lisbon objectives —

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      Book Chapter

      Pages 101-111

      Panel Statements

  5. Consolidation, Allocation and International Aspects

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      Book Chapter

      Pages 113-127

      Evaluating the Common Consolidated Corporate Tax Base

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      Book Chapter

      Pages 128-138

      Europe Slowly Lurches to a Common Consolidated Corporate Tax Base: Issues at Stake

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      Book Chapter

      Pages 139-149

      Panel Statements

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      Book Chapter

      Pages 150-154

      Lessons of US Subnational Experience for EU CCCTB Iniative

  6. Administrative Aspects

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      Book Chapter

      Pages 155-166

      Administrative Aspekte einer Gemeinsamen Konsolidierten Körperschaftsteuerlichen Bemessungsgrundlage in der EU

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      Book Chapter

      Pages 167-172

      Administrative Aspects of the CCCTB — a Business Perpective

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      Book Chapter

      Pages 173-183

      Panel Statements