Abstract
The proposal for a Council Directive on a CCCTB by the European Commission provides a carefully prepared and comprehensive framework for the determination of corporate taxable income. The comparison with the respective rules prevailing in the 27 EU Member States, Switzerland and the US illustrates that the proposed rules are, in general terms, in line with international standards and commonly accepted principles of tax accounting.
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© 2012 Springer-Verlag Berlin Heidelberg
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Spengel, C., Zöllkau, Y. (2012). D. Results. In: Spengel, C., Zöllkau, Y. (eds) Common Corporate Tax Base (CC(C)TB) and Determination of Taxable Income. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-28433-5_4
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DOI: https://doi.org/10.1007/978-3-642-28433-5_4
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Publisher Name: Springer, Berlin, Heidelberg
Print ISBN: 978-3-642-28432-8
Online ISBN: 978-3-642-28433-5
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