A Common Tax Base for Multinational Enterprises in the European Union (eBook)

Carsten Wendt (Autor)

eBook Download: PDF

2009 | 2009
XVII, 231 Seiten
Betriebswirtschaftlicher Verlag Gabler
978-3-8349-8193-6 (ISBN)

Infos

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.

Dr. Carsten Wendt promovierte bei Prof. Dr. Christoph Spengel am Lehrstuhl für Allgemeine Betriebswirtschaftslehre und Betriebswirtschaftliche Steuerlehre II der Universität Mannheim. Er ist Assistent des Finanzvorstands der HeidelbergCement AG in Heidelberg.

Inhalt

Preface 6
Summary of Contents 8
Table of Contents 10
List of Abbreviations 14
List of Figures 16
List of Tables 17
1 Introduction 19
2 Theory of Multinational Enterprises 27
3 Guidelines for Income Taxation of Multinational Enterprises 47
4 Company Taxation in the European Union – a Stocktaking 71
5 An Evaluation of the Prevailing Corporation Tax in the European Union 105
6 A Common Tax Base for Multinational Enterprises in the European Union 121
7 Conclusions 219
List of References 225

Produkt-Details

• Erscheint lt. Verlag: 16.4.2009
• Zusatzinfo: XVII, 231 p. 9 illus.
• Verlagsort: Wiesbaden
• Sprache: englisch
• Themenwelt: Recht / Steuern ► Steuern / Steuerrecht
• Themenwelt: Wirtschaft ► Betriebswirtschaft / Management
• Schlagworte: Business Taxation • European Union • Financial Policy • MNE • Multinational Enterprise • Multinational Enterprises • Tax Harmonisation
• ISBN-10: 3-8349-8193-1 / 3834981931
• ISBN-13: 978-3-8349-8193-6 / 9783834981936