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Common Corporate Tax Base in the EU

- Impact on the Size of Tax Bases and Effective Tax Burdens

Om Common Corporate Tax Base in the EU

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.

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  • Språk:
  • Engelska
  • ISBN:
  • 9783790827552
  • Format:
  • Häftad
  • Sidor:
  • 175
  • Utgiven:
  • 21. september 2011
  • Utgåva:
  • 2012
  • Mått:
  • 151x233x12 mm.
  • Vikt:
  • 298 g.
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Leveranstid: 2-4 veckor
Förväntad leverans: 2. december 2024

Beskrivning av Common Corporate Tax Base in the EU

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.

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