This paper summarises the main topics that were discussed at the International Tax Conference
on the Common Consolidated Corporate Tax Base which took place in Berlin on May
15th and 16th, 2007.1 First, it highlights the major tax obstacles to EU-wide economic activities.
Second, it analyses different options for implementing a common tax base in the EU.
Third, it deals with the most important implementation issues of a common tax base that were discussed at the conference in Berlin. Fourth, it includes some additional considerations on
tax rates in case of a common tax base. The most important findings are summarised at the end.
Dieser Eintrag ist Teil der Universitätsbibliographie.
Das Dokument wird vom Publikationsserver der Universitätsbibliothek Mannheim bereitgestellt.
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