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A Common Tax Base for Multinational Enterprises in the European Union
Carsten Wendt
出版Springer Science & Business Media, 2009-04-16
主題Business & Economics / Taxation / GeneralBusiness & Economics / General
ISBN38349819319783834981936
URLhttp://books.google.com.hk/books?id=-HtEnHBPHW0C&hl=&source=gbs_api
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註釋Carsten Wendt analyses the necessity, the concept as well as potential advantages and effects of a common tax base for multinational enterprises in the European Union. He addresses important issues concerning a common tax base, such as the definition of the consolidated group, the technique and scope of consolidation and the formula used to allocate the consolidated tax base among the involved member states.