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Common Corporate Tax Base in the EU
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Common Corporate Tax Base in the EU : Impact on the Size of Tax Bases and Effective Tax Burdens

Book Details

Format Paperback / Softback
ISBN-10 379082755X
ISBN-13 9783790827552
Publisher Springer-Verlag Berlin and Heidelberg GmbH & Co. KG
Imprint Physica-Verlag GmbH & Co
Country of Manufacture DE
Country of Publication GB
Publication Date Sep 21st, 2011
Print length 175 Pages
Weight 298 grams
Dimensions 23.30 x 15.10 x 1.20 cms
Ksh 8,100.00
Werezi Extended Catalogue 0 in stock

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The 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 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.

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