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The introduction of the "Common Consolidated Corporate Tax Base" as a means for an efficient and equitable taxation of multinational enterprises in Europe represents the most important issue of European business taxation. Starting in 2001, the Commission and the Member States have cooperated in order to develop an innovative technique for the measurement and the allocation of business profits within the European Union. This venture is not only the most ambitious political project of the current European Commission, it also challenges traditional legal and economic concepts of business taxation. This book contains the proceedings of an International Tax Conference, organised under the auspices of the German Presidency in the European Union and designed in cooperation with the Centre for European Economic Research (Mannheim) and the Max Planck Institute for Intellectual Property, Competition and Tax Law (Munich) including presentations from European and American academics and tax practitioners.
Die Einführung einer einheitlichen Körperschaftssteuerbemessungsgrundlage als Mittel zur effizienten wie auch gerechten Besteuerung internationaler Unternehmen in Europa hat größte Bedeutung für die europäische Unternehmensbesteuerung. Dieses Buch setzt sich umfassend mit dem in Kooperation der Kommission mit den Mitgliedsstaaten seit dem Jahre 2001 verfolgten Projekt auseinander, das traditionelle rechtliche und wirtschaftliche Konzeptionen zur Unternehmensbesteuerung in Frage stellt.
A European Life Автор: Nichael Tracy Год: 2010 |
European Television in the Digital Age Автор: Stylianos Papathanassopoulos Год: 2002 |
The European Union Автор: Chris Rumford Год: 2002 |
Alternative Perspectives on Economic Policies in the European Union Автор: Philip Arestis, Malcolm Sawyer Год: 2006 |
A History of the European Economy, 1000-2000 Автор: Francois Crouzet Год: 1995 |
Vehicle of Influence: Building a European Car Market (Michigan Studies in International Political Economy) Автор: Roland Stephen Год: 1999 |