Bibliografische Daten
ISBN/EAN: 9783834913265
Sprache: Englisch
Umfang: xvii, 231 S., 9 s/w Illustr., 231 p. 9 illus.
Format (T/L/B): 1.4 x 21.1 x 14.8 cm
Einband: kartoniertes Buch
Beschreibung
Carsten Wendt analyses the necessity, the concept as well as potential advantages and effects of a common tax base for multinational enterprises in the European Union. He addresses important issues concerning a common tax base, such as the definition of the consolidated group, the technique and scope of consolidation and the formula used to allocate the consolidated tax base among the involved member states.
Produktsicherheitsverordnung
Hersteller:
Springer Gabler in Springer Science + Business Media
juergen.hartmann@springer.com
Tiergartenstr. 15-17
DE 69121 Heidelberg
Autorenportrait
Dr. Carsten Wendt promovierte bei Prof. Dr. Christoph Spengel am Lehrstuhl für Allgemeine Betriebswirtschaftslehre und Betriebswirtschaftliche Steuerlehre II der Universität Mannheim. Er ist Assistent des Finanzvorstands der HeidelbergCement AG in Heidelberg.
Inhalt
Theory of Multinational Enterprises; Guidelines für Income Taxation of Multinational Enterprises; Company Taxation in the European Union - a Stocktaking; An Evaluation of the Prevailing Corporation Tax in the European Union; A Common Tax Base for Multinational Enterprises in the European Union
