D. Pirvu,
D. Pîrvu
Palgrave Macmillan UK
e druk, 2012
9781349433476
Corporate Income Tax Harmonization in the European Union
Specificaties
Paperback, blz.
|
Engels
Palgrave Macmillan UK |
e druk, 2012
ISBN13: 9781349433476
Rubricering
Onderdeel van serie
Palgrave Macmillan Studies in Banking and Financial Institutions
Verwachte levertijd ongeveer 9 werkdagen
Samenvatting
Through the arguments for corporate tax harmonization in the EU and describing the current stage of this process, the legislative rules which are insufficient to solve the many problems implied by the proper functioning of the Single Market, are revealed. The book also exposes the issues involved in the consolidation of the corporate tax base.
Specificaties
ISBN13:9781349433476
Taal:Engels
Bindwijze:paperback
Uitgever:Palgrave Macmillan UK
Inhoudsopgave
Introduction The New Harmonization Issue in the European Union The Evolution of Tax Harmonization in the European Union The Need for EU Coordination of Corporate Income Taxes: Facts and Statistics Objectives of the Corporate Tax Income Coordination within the European Union Coordination Systems of the Corporate Income Tax within the European Union Effects of the Corporate Income Tax Harmonization / Coordination within the European Union The Impact Assessment of the Common Consolidated Corporate Tax Base Supporters and Opponents of the Corporate Tax Income Coordination within the European Union Conclusion