E-Book, Englisch, 231 Seiten, eBook
Wendt A Common Tax Base for Multinational Enterprises in the European Union
2009
ISBN: 978-3-8349-8193-6
Verlag: Betriebswirtschaftlicher Verlag Gabler
Format: PDF
Kopierschutz: 1 - PDF Watermark
E-Book, Englisch, 231 Seiten, eBook
ISBN: 978-3-8349-8193-6
Verlag: Betriebswirtschaftlicher Verlag Gabler
Format: PDF
Kopierschutz: 1 - PDF Watermark
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.
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.
Zielgruppe
Research
Autoren/Hrsg.
Weitere Infos & Material
1;Preface;6
2;Summary of Contents;8
3;Table of Contents;10
4;List of Abbreviations;14
5;List of Figures;16
6;List of Tables;17
7;1 Introduction;19
8;2 Theory of Multinational Enterprises;27
9;3 Guidelines for Income Taxation of Multinational Enterprises;47
10;4 Company Taxation in the European Union – a Stocktaking;71
11;5 An Evaluation of the Prevailing Corporation Tax in the European Union;105
12;6 A Common Tax Base for Multinational Enterprises in the European Union;121
13;7 Conclusions;219
14;List of References;225
Theory of Multinational Enterprises.- Guidelines for 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.- Conclusions.
