Evaluating the Common Consolidated Corporate Tax Base

被引：1

作者：

Schreiber, Ulrich ^{[1
]}

机构：

[1] Univ Mannheim, D-6800 Mannheim 1, Germany

来源：

COMMON CONSOLIDATED CORPORATE TAX BASE FOR EUROPE | 2008年

关键词：

D O I：

10.1007/978-3-540-79484-4_6

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

引用

页码：113 / 127

页数：15

共 50 条

[31] Implementation of Common Consolidated Corporate Tax Base and its Implications for Non-participating Country: A Case Study for the Czech Republic
Solilova, Veronika
Nerudova, Danuse
[J]. EKONOMICKY CASOPIS, 2016, 64 (03): : 282 - 298
[32] France and Germany Publish Common Position Paper on Common Corporate Tax Base
von Brocke, Klaus
[J]. EC TAX REVIEW, 2019, 28 (01): : 60 - 62
[33] Transnational accounting of loss payment method of subsequent taxation in comparison to the right and the consolidated corporate tax base for tax
Scheffler, W
[J]. BETRIEBSWIRTSCHAFTLICHE FORSCHUNG UND PRAXIS, 2005, 57 (02): : 156 - 175
[34] Tax on earnings before interest and taxes instead of profit - fair, simple and competitive: a conceivable initiative of EU Member States for a common consolidated corporate tax base
Jarass, Lorenz
Obermair, Gustav M.
[J]. EC TAX REVIEW, 2008, 17 (03): : 111 - 117
[35] A Common GAAR to Protect the Harmonized Corporate Tax Base: More Chaos in the Labyrinth
Velarde Aramayo, Silvia
[J]. EC TAX REVIEW, 2016, 25 (01): : 4 - 17
[36] ALLOCATING TAX SAVING DERIVED FROM FILING CONSOLIDATED CORPORATE TAX RETURNS
SHREIBER, C
YORAN, A
[J]. BAYLOR LAW REVIEW, 1977, 29 (02) : 243 - 253
[37] A tax base proposal for a cash flow corporate tax
Jerez Barroso, Lourdes
Texeira Quiros, Joaquin
[J]. INTANGIBLE CAPITAL, 2013, 9 (04) : 945 - 970
[38] Tax Base and Corporate Tax Neutrality: Alternatives and Experiences
Jerez Barroso, Lourdes
[J]. HACIENDA PUBLICA ESPANOLA-REVIEW OF PUBLIC ECONOMICS, 2011, (197): : 113 - 146
[39] Dynamic of Corporate Profit Tax Paid by Consolidated Groups of Taxpayers
Bannova, K. A.
Khaperskaya, A. V.
Pokrovskaya, N. V.
[J]. 3RD INTERNATIONAL CONFERENCE ON ECONOMICS AND MANAGEMENT (ICEM 2016), 2016, : 73 - 77
[40] Corporate income tax competition and efficient tax base equalization
Mutsumi Matsumoto
Hikaru Ogawa
[J]. Economics of Governance, 2023, 24 : 109 - 118

← 1 2 3 4 5 →