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A Common Tax Base for Multinational Enterprises in the European Union

Carsten Wendt

出版	Gabler Verlag, 2009-02-17
主題	Business & Economics / Taxation / GeneralBusiness & Economics / General
ISBN	383491326X9783834913265
URL	http://books.google.com.hk/books?id=okrhwAEACAAJ&hl=&source=gbs_api

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.