Abstract
The comparison of national tax regimes is a challenging task as taxes on corporate income and accounting standards are complex and subject to frequent changes. Available tax databases usually cover just some of the main features of the tax system like statutory rates or general elements of the tax base (e.g. depreciation rules, treatment of losses etc.). Regulations on the fundamental concepts and principles underlying the determination of taxable income are, however, scarcely documented or only available in the language of the countries concerned.
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© 2012 Springer-Verlag Berlin Heidelberg
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Spengel, C., Zöllkau, Y. (2012). 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. 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_3
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DOI: https://doi.org/10.1007/978-3-642-28433-5_3
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Publisher Name: Springer, Berlin, Heidelberg
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Online ISBN: 978-3-642-28433-5
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