A Common Tax Base for Multinational Enterprises in the European Union
| Author | : Carsten Wendt |
| Publisher | : Springer Science & Business Media |
| Total Pages | : 247 |
| Release | : 2009-04-16 |
| ISBN-10 | : 9783834981936 |
| ISBN-13 | : 3834981931 |
| Rating | : 4/5 (931 Downloads) |
Book Synopsis A Common Tax Base for Multinational Enterprises in the European Union by : Carsten Wendt
Download or read book A Common Tax Base for Multinational Enterprises in the European Union written by Carsten Wendt and published by Springer Science & Business Media. This book was released on 2009-04-16 with total page 247 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
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