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Common Corporate Tax Base in the EU

- Impact on the Size of Tax Bases and Effective Tax Burdens

af Christoph Spengel, Andreas Oestreicher

indgår i ZEW Economic Studies serien

Common Corporate Tax Base in the EU af Christoph Spengel
Bag om Common Corporate Tax Base in the EU

The European Commission envisages putting forward a proposal for a tax reform that would allow improving the efficiency and simplicity of the corporate income tax systems. This report assesses the impact of a Common Corporate Tax Base (CCTB) on the size of the corporate tax bases of EU companies.

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  • Sprog:
  • Engelsk
  • ISBN:
  • 9783790827552
  • Indbinding:
  • Paperback
  • Sideantal:
  • 175
  • Udgivet:
  • 21. September 2011
  • Udgave:
  • 2012
  • Størrelse:
  • 151x233x12 mm.
  • Vægt:
  • 298 g.
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Leveringstid: 2-3 uger
Forventet levering: 17. Juli 2024

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Beskrivelse af Common Corporate Tax Base in the EU

The European Commission envisages putting forward a proposal for a tax reform that would allow improving the efficiency and simplicity of the corporate income tax systems. This report assesses the impact of a Common Corporate Tax Base (CCTB) on the size of the corporate tax bases of EU companies.

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