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

  • Christoph Spengel
  • York Zöllkau
Chapter

Abstract

The current initiatives of the European Commission are based on the 2001 report “Company Taxation in the Internal Market”. The Commission believes that only a comprehensive solution is suitable to eliminate tax obstacles in the EU systematically.

Keywords

Transfer Price Formula Apportionment Hide Reserve Apportionment Factor 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

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Copyright information

© Springer-Verlag Berlin Heidelberg 2012

Authors and Affiliations

  • Christoph Spengel
    • 1
  • York Zöllkau
    • 2
  1. 1.University of Mannheim and Centre for European Economic Research (ZEW)MannheimGermany
  2. 2.WirtschaftsprüfungsgesellschaftErnst & Young GmbHCologneGermany

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