D. Pîrvu
Corporate Income Tax Harmonization in the European Union
Gebonden Engels 2012 9781137000903
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
ISBN13:9781137000903
Taal:Engels
Bindwijze:gebonden
Uitgever:Palgrave Macmillan UK
Hoofdrubriek:Financieel management, Financieel management
Lezersrecensies
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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
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