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Corporate income tax harmonization in the European Union[electronic resource] /

紀錄類型:	書目-語言資料,印刷品 : Monograph/item
杜威分類號:	336.2/07094
書名/作者:	Corporate income tax harmonization in the European Union/ by Daniela P�irvu.
作者:	P�irvu, Daniela,
出版者:	Houndmills, Basingstoke ; : Palgrave Macmillan,, 2012.
面頁冊數:	xi, 238 p. : : ill. ;; 23 cm.
標題:	Corporations - Taxation - European Union countries.
標題:	BUSINESS & ECONOMICS / Taxation / Corporate
標題:	BUSINESS & ECONOMICS / Taxation / Small Business
ISBN:	9781137000910 (electronic bk.)
ISBN:	1137000910 (electronic bk.)
書目註:	Includes bibliographical references and index.
內容註:	Introduction The New Harmonization Issue in the European Union The Evolution of Tax Harmonization in the European Union The Need for EU Coordination of Corporate Income Taxes: Facts and Statistics Objectives of the Corporate Tax Income Coordination within the European Union Coordination Systems of the Corporate Income Tax within the European Union Effects of the Corporate Income Tax Harmonization / Coordination within the European Union The Impact Assessment of the Common Consolidated Corporate Tax Base Supporters and Opponents of the Corporate Tax Income Coordination within the European Union Conclusion.
摘要、提要註:	The effects of the international economic crisis have intensified the debate about fiscal unification in the European Union. The publication of the proposal for a directive on the Common Consolidated Corporate Tax Base brings to the forefront the challenges of harmonizing corporate income taxes in the European Union. This book offers readers the opportunity to obtain a clear and accurate picture regarding the positive and negative effects of corporate income tax harmonization in the European Union. The book is an excellent source of documentation for Students of Economics and other readers interested in understanding the taxation trends in the EU.
電子資源:	An electronic book accessible through the World Wide Web; click for information

Corporate income tax harmonization in the European Union[electronic resource] /
P�irvu, Daniela,1976-

Corporate income tax harmonization in the European Union[electronic resource] /by Daniela P�irvu. - Houndmills, Basingstoke ;Palgrave Macmillan,2012. - xi, 238 p. :ill. ;23 cm. - Palgrave Macmillan studies in banking and financial institutions. - Palgrave Macmillan studies in banking and financial institutions..

Includes bibliographical references and index.

Introduction The New Harmonization Issue in the European Union The Evolution of Tax Harmonization in the European Union The Need for EU Coordination of Corporate Income Taxes: Facts and Statistics Objectives of the Corporate Tax Income Coordination within the European Union Coordination Systems of the Corporate Income Tax within the European Union Effects of the Corporate Income Tax Harmonization / Coordination within the European Union The Impact Assessment of the Common Consolidated Corporate Tax Base Supporters and Opponents of the Corporate Tax Income Coordination within the European Union Conclusion.

The effects of the international economic crisis have intensified the debate about fiscal unification in the European Union. The publication of the proposal for a directive on the Common Consolidated Corporate Tax Base brings to the forefront the challenges of harmonizing corporate income taxes in the European Union. This book offers readers the opportunity to obtain a clear and accurate picture regarding the positive and negative effects of corporate income tax harmonization in the European Union. The book is an excellent source of documentation for Students of Economics and other readers interested in understanding the taxation trends in the EU.

Electronic reproduction.
Basingstoke, England :
Palgrave Macmillan,
2012.

Mode of access: World Wide Web.

ISBN: 9781137000910 (electronic bk.)

Source: 571896Palgrave Macmillanhttp://www.palgraveconnect.comSubjects--Topical Terms:

463730
Corporations
--Taxation--European Union countries.Index Terms--Genre/Form:

336502
Electronic books.

LC Class. No.: HD2753.E8 / P57 2012

Dewey Class. No.: 336.2/07094

Corporate income tax harmonization in the European Union[electronic resource] /
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505 0 $a Introduction The New Harmonization Issue in the European Union The Evolution of Tax Harmonization in the European Union The Need for EU Coordination of Corporate Income Taxes: Facts and Statistics Objectives of the Corporate Tax Income Coordination within the European Union Coordination Systems of the Corporate Income Tax within the European Union Effects of the Corporate Income Tax Harmonization / Coordination within the European Union The Impact Assessment of the Common Consolidated Corporate Tax Base Supporters and Opponents of the Corporate Tax Income Coordination within the European Union Conclusion.
505 0 $a List of figures and tables -- Introduction -- The tax harmonization issue in the European Union -- The evolution of tax harmonization in the European Union -- The need for EU coordination of corporate income taxes : facts and statistics -- Objectives of the corporate tax income coordination within the European Union -- Coordination systems of the corporate income tax within the European Union -- Effects of the corporate income tax harmonization / Coodination withing the European Union -- The impact assessment of the common consolidated corporate tax base -- Supporters and opponents of the corporate tax income coordination within the European Union -- Endnotes -- References -- Appendixes -- Index.
520 $a The effects of the international economic crisis have intensified the debate about fiscal unification in the European Union. The publication of the proposal for a directive on the Common Consolidated Corporate Tax Base brings to the forefront the challenges of harmonizing corporate income taxes in the European Union. This book offers readers the opportunity to obtain a clear and accurate picture regarding the positive and negative effects of corporate income tax harmonization in the European Union. The book is an excellent source of documentation for Students of Economics and other readers interested in understanding the taxation trends in the EU.
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