Titlebook: Common Corporate Tax Base in the EU; Impact on the Size o Christoph Spengel,Andreas Oestreicher Book 2012 Springer-Verlag Berlin Heidelberg

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Common Corporate Tax Base in the EU978-3-7908-2756-9Series ISSN 1615-6781 Series E-ISSN 1867-2027

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Future Value of the Tax Base and Effective Company Tax Burden,

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Book 2012e 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. The results of the report shall help to evaluate the economic consequences of the introduction of a harmonised set of tax accounting rules. The estimate

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