53,49 €*
Versandkostenfrei per Post / DHL
Aktuell nicht verfügbar
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. The author provides alternative options to solve these issues and concludes that a common tax base as intended by the European Commission would remedy many of the existing tax obstacles for multinational enterprises in the EU. However, distortions will remain, mainly because member states retain their sovereignty to set their tax rates independently and the territorial scope of a common tax base has to be restricted to group entities located within the EU.
| Erscheinungsjahr: | 2009 |
|---|---|
| Fachbereich: | Wirtschaft International |
| Genre: | Recht, Sozialwissenschaften, Wirtschaft |
| Rubrik: | Recht & Wirtschaft |
| Medium: | Taschenbuch |
| Inhalt: |
xvii
231 S. 9 s/w Illustr. 231 p. 9 illus. |
| ISBN-13: | 9783834913265 |
| ISBN-10: | 383491326X |
| Sprache: | Englisch |
| Ausstattung / Beilage: | Paperback |
| Einband: | Kartoniert / Broschiert |
| Autor: | Wendt, Carsten |
| Hersteller: |
Gabler Verlag
Betriebswirtschaftlicher Verlag Dr. Th. Gabler |
| Verantwortliche Person für die EU: | Springer Gabler in Springer Science + Business Media, Tiergartenstr. 15-17, D-69121 Heidelberg, juergen.hartmann@springer.com |
| Maße: | 210 x 148 x 16 mm |
| Von/Mit: | Carsten Wendt |
| Erscheinungsdatum: | 17.02.2009 |
| Gewicht: | 0,376 kg |
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. The author provides alternative options to solve these issues and concludes that a common tax base as intended by the European Commission would remedy many of the existing tax obstacles for multinational enterprises in the EU. However, distortions will remain, mainly because member states retain their sovereignty to set their tax rates independently and the territorial scope of a common tax base has to be restricted to group entities located within the EU.
| Erscheinungsjahr: | 2009 |
|---|---|
| Fachbereich: | Wirtschaft International |
| Genre: | Recht, Sozialwissenschaften, Wirtschaft |
| Rubrik: | Recht & Wirtschaft |
| Medium: | Taschenbuch |
| Inhalt: |
xvii
231 S. 9 s/w Illustr. 231 p. 9 illus. |
| ISBN-13: | 9783834913265 |
| ISBN-10: | 383491326X |
| Sprache: | Englisch |
| Ausstattung / Beilage: | Paperback |
| Einband: | Kartoniert / Broschiert |
| Autor: | Wendt, Carsten |
| Hersteller: |
Gabler Verlag
Betriebswirtschaftlicher Verlag Dr. Th. Gabler |
| Verantwortliche Person für die EU: | Springer Gabler in Springer Science + Business Media, Tiergartenstr. 15-17, D-69121 Heidelberg, juergen.hartmann@springer.com |
| Maße: | 210 x 148 x 16 mm |
| Von/Mit: | Carsten Wendt |
| Erscheinungsdatum: | 17.02.2009 |
| Gewicht: | 0,376 kg |
Ähnliche Produkte
Lieferzeit 2-3 Wochen
Aktuell nicht verfügbar
Aktuell nicht verfügbar
Aktuell nicht verfügbar
Aktuell nicht verfügbar
Aktuell nicht verfügbar