
A Common Tax Base for Multinational Enterprises in the European Union (English, Carsten Wendt)
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Book Details
Publisher
Gabler Verlag
Language
English
ISBN-13
9783834913265
ISBN-10
383491326X
Author
Carsten Wendt
About the Book
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.
ISBN: 9783834913265
ISBN-13: 9783834913265
ISBN-10: 383491326X
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Product ID: isbn-9783834913265
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