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Common Corporate Tax Base in the EU

English, Andreas Oestreicher, Christopher Spengel, 2011
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Product details

The European Commission envisages putting forward a proposal for a tax reform that would improve the efficiency and simplicity of 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. The results of the report will help evaluate the economic consequences of introducing a harmonised set of tax accounting rules. The estimates are based on the European Tax Analyzer with data from the year 2006 and apply options specified by the Commission's Steering Group.

Key specifications

topic
Economy & Law
Language
English
Author
Andreas Oestreicher, Christopher Spengel
Year
2011
Number of pages
175
Book cover
Paperback

General information

Item number
9040590
Publisher
Physica
Category
Reference books
Release date
27.6.2018

Book properties

topic
Economy & Law
Language
English
Author
Andreas Oestreicher, Christopher Spengel
Year
2011
Number of pages
175
Book cover
Paperback

Voluntary climate contribution

CO₂ emissions
0,5 kg
Climate contribution
EUR 0,12

14-day cancellation right
30-day right of return if unopened
24 Months statutory warranty
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