The common consolidated corporate tax base

Spengel, Christoph

Spengel_2007_Oxford_Tax_Conference_Corporation_Tax_Battling_with_the_Boundaries.pdf - Published

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URN: urn:nbn:de:bsz:180-madoc-400328
Document Type: Working paper
Year of publication: 2007
Place of publication: Mannheim
Publication language: English
Institution: Business School > ABWL u. Betriebswirtschaftliche Steuerlehre II (Spengel)
Subject: 330 Economics
Abstract: 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.

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