Offre spéciale sur les Précis de droit Stämpfli : Jusqu’à fin novembre, profitez d’un rabais de 20% sur les manuels d’enseignement et les livres pour la pratique suivants.
Thèmes principaux
Publications
Services
Auteurs
Éditions
Shop

Common Corporate Tax Base in the EU

Impact on the Size of Tax Bases and Effective Tax Burdens

Contenu

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. The results of the report shall help to evaluate the economic consequences of the introduction of 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.

Informations bibliographiques

octobre 2011, 175 Pages, ZEW Economic Studies, Anglais
PHYSICA-VERLAG
9783790827569

Sommaire

Mots-clés

Autres titres sur ce thème