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A Common Tax Base for Multinational Enterprises in the European Union

Carsten Wendt

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ISBN 10: 383491326X / ISBN 13: 9783834913265
Published by Gabler Verlag
New Condition: New Soft cover
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231 pages. Dimensions: 8.2in. x 5.8in. x 0.6in.Company taxation is an important element for the establishment and the completion of the Internal Market. Against this background, the European Commission recommends the harmonization of the tax base in the European Union. Carsten Wendt analyzes 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 a definition of the consolidation and the formula used to allocate the consolidated tax base among the involved member states. The author provides alternative options to solve these issues and concludes that a common tax base as intended by the European Commission would remedy many of the existing tax obstacles for multinational enterprises in the EU. This item ships from multiple locations. Your book may arrive from Roseburg,OR, La Vergne,TN. Bookseller Inventory # 9783834913265

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Bibliographic Details

Title: A Common Tax Base for Multinational ...

Publisher: Gabler Verlag

Binding: Paperback

Book Condition:New

Book Type: Paperback

About this title

Synopsis:

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.

From the Back Cover:

Company taxation is an important element for the establishment and the completion of the Internal Market. Against this background, the European Commission recommends the harmonisation of the tax base in the European Union.

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. The author provides alternative options to solve these issues and concludes that a common tax base as intended by the European Commission would remedy many of the existing tax obstacles for multinational enterprises in the EU. However, distortions will remain, mainly because member states retain their sovereignty to set their tax rates independently and the territorial scope of a common tax base has to be restricted to group entities located within the EU.

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