Common Corporate Tax Base in the EU
- Impact on the Size of Tax Bases and Effective Tax Burdens
indgår i ZEW Economic Studies serien
- Indbinding:
- Paperback
- Sideantal:
- 175
- Udgivet:
- 21. September 2011
- Udgave:
- 2012
- Størrelse:
- 151x233x12 mm.
- Vægt:
- 298 g.
Leveringstid:
2-3 uger
Forventet levering: 9. Oktober 2024
Beskrivelse af 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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