| 000 | 02421nam a22005175i 4500 | ||
|---|---|---|---|
| 001 | 978-3-7908-2756-9 | ||
| 003 | DE-He213 | ||
| 005 | 20140220083332.0 | ||
| 007 | cr nn 008mamaa | ||
| 008 | 110922s2012 gw | s |||| 0|eng d | ||
| 020 |
_a9783790827569 _9978-3-7908-2756-9 |
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| 024 | 7 |
_a10.1007/978-3-7908-2756-9 _2doi |
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| 050 | 4 | _aHF5681.T3 | |
| 072 | 7 |
_aKFFD1 _2bicssc |
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| 072 | 7 |
_aBUS064000 _2bisacsh |
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| 082 | 0 | 4 |
_a658.153 _223 |
| 082 | 0 | 4 |
_a336.2 _223 |
| 100 | 1 |
_aSpengel, Christoph. _eauthor. |
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| 245 | 1 | 0 |
_aCommon Corporate Tax Base in the EU _h[electronic resource] : _bImpact on the Size of Tax Bases and Effective Tax Burdens / _cby Christoph Spengel, Andreas Oestreicher. |
| 264 | 1 |
_aHeidelberg : _bPhysica-Verlag HD, _c2012. |
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| 300 |
_aXVI, 175p. 23 illus. _bonline resource. |
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| 336 |
_atext _btxt _2rdacontent |
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| 337 |
_acomputer _bc _2rdamedia |
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| 338 |
_aonline resource _bcr _2rdacarrier |
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| 347 |
_atext file _bPDF _2rda |
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| 490 | 1 |
_aZEW Economic Studies, _x1615-6781 ; _v43 |
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| 505 | 0 | _aIntroductions -- Methodology -- Future Value of the Tax Base and Effective Company Tax Burden. | |
| 520 | _aThe 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. | ||
| 650 | 0 | _aEconomics. | |
| 650 | 0 |
_aEurope _xEconomic policy. |
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| 650 | 0 | _aFinance. | |
| 650 | 0 | _aAuditing. | |
| 650 | 1 | 4 | _aEconomics/Management Science. |
| 650 | 2 | 4 | _aBusiness Taxation/Tax Law. |
| 650 | 2 | 4 | _aPublic Finance & Economics. |
| 650 | 2 | 4 | _aEuropean Integration. |
| 650 | 2 | 4 | _aAccounting/Auditing. |
| 700 | 1 |
_aOestreicher, Andreas. _eauthor. |
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| 710 | 2 | _aSpringerLink (Online service) | |
| 773 | 0 | _tSpringer eBooks | |
| 776 | 0 | 8 |
_iPrinted edition: _z9783790827552 |
| 830 | 0 |
_aZEW Economic Studies, _x1615-6781 ; _v43 |
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| 856 | 4 | 0 | _uhttp://dx.doi.org/10.1007/978-3-7908-2756-9 |
| 912 | _aZDB-2-SBE | ||
| 999 |
_c103949 _d103949 |
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