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Spengel, Christoph & York Zöllkau (eds.) - Common Corporate Tax Base (CC(C)TB) and determination of taxable income : an international comparison.

Berlin & New York : Springer, 2012. Hardcover. Dustjacket. xxviii, 103 pp. illustrations ; 25 cm Mailorder only - Alleen verzending mogelijk. Book condition : as new. - The study conducted by the Centre of European Economic Research (ZEW), the University of Mannheim and Ernst & Young contributes to the ongoing evaluation of the proposal for a Draft Council Directive on a Common Consolidated Corporate Tax Base (CC(C)TB) released by the European Commission on March 16, 2011. For the first time, details on the determination of taxable income under the proposed Council Directive are compared to prevailing corporate tax accounting regulations in all 27 Member States, Switzerland and the US. The study presents evidence on the scope of differences and similarities between national tax accounting regulations and the Directive's treatment in a complete, yet concise form. Based on this comprehensive comparison, it goes on to discuss remaining open questions and adjustments needed if the Directive is to be implemented in national tax law. Readers seeking a basis for taking an active part in the public debate will find a valuable source of information and a first impression of how the proposed CC(C)TB would affect corporate tax burdens in the European Union. ISBN 9783642284328.
EUR 18.00 [Appr.: US$ 19.49 | £UK 15.5 | JP¥ 3055] Booknumber: #293569

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Total: EUR 18.00 [Appr.: US$ 19.49 | £UK 15.5 | JP¥ 3055]
 

is offered by:
Kloof Booksellers & Scientia Verlag
, Limmerick 7, 1046 AR Amsterdam, The Netherlands | Fax: +31 (0)20 627 1395
Email: kloof@xs4all.nl
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- A collection of essays and scientific papers brought together to celebrate the ninety-fourth birthday of Karl Jordan

Royal Entomological Society 1955 x, 402, portrait frontis, 17 plates, 272 text-figs. . PB. Top of spine slightly bumped with a few small tears. Philip S. Corbet's ownership stamp. Transactions of the Royal Entomological Society, London, vol. 107. Includes: a biography by Miriam Rothschild; a bibliography; essays and contributions by many leading entomologists of the day in honour of Karl Jordan.
GBP 25.00 [Appr.: EURO 29.5 US$ 31.83 | JP¥ 4990] Booknumber: S13837

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Total: GBP 25 [Appr.: EURO 29.5 US$ 31.83 | JP¥ 4990]
 

is offered by:
Pemberley Natural History Books
18 Bathurst Walk, Iver, SL0 9AZ, Great Britain Tel.: +44 1753 631114 | Fax: +44 1753 631115
Email: orders@pemberleybooks.com
Member of PBFA