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Common Corporate Tax Base (CC(C)TB) and Determination of Taxable Income

ongoing evaluation of the proposal for a Draft Council Directive on a Common Consolidated Corporate Tax Base (CC(C)TB) released by the European;

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Elasticity of Taxable Income

consistent with economic theory and common sense suggest, along with results from optimal taxation theory, that the top marginal personal income tax;

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Common Corporate Tax Base in the EU

The European Commission envisages putting forward a proposal for a tax reform that would allow improving the efficiency and simplicity;

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The EU Common Consolidated Corporate Tax Base

About this book: The EU Common Consolidated Corporate Tax Base: Critical Analysis serves as;

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Tax Accounting in Germany

Book-tax conformity is an old issue in Germany. For decades, the determination of taxable income is characterized by the authoritative;

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A Common Consolidated Corporate Tax Base for Europe - Eine einheitliche Körperschaftsteuerbemessungsgrundlage für Europa

most intriguing problems of corporate income taxation within the Common Market. Common tax accounting rules substantially reduce compliance and;

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A Common Consolidated Corporate Tax Base for Europe - Eine einheitliche Körperschaftsteuerbemessungsgrundlage für Europa

most intriguing problems of corporate income taxation within the Common Market. Common tax accounting rules substantially reduce compliance and;

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Reforming the US Corporate Tax

explored: the national retails sales tax and the corporate activity tax. To address regressivity, both alternatives are coupled with measures to;

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Nigerian Revenue Law

taxation, local taxation; income tax: charges, exemption, returns, penalties; reliefs and rates: rates of tax, income tax, minimal taxable income;

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The Determination of Corporate Taxable Income in the EU Member States

designed with tax policy objectives in mind and change too frequently to satisfy any claim to tax legal certainty. Public debate is hampered by a;

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Income Tax in Theory & Practice

analytical and policy issues associated with the designing of an income tax system. Part II of the book describes in simple language the otherwise;

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Taxation of Income

wave of globalization and openness sweeping across the countries of the world. Income tax systems of different countries differ in terms;

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Global Issues in Income Taxation

international tax topics. An introductory chapter covers the structure of global tax systems and income taxes, as well as the various concepts of income;

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Corporate Income Tax Harmonization in the European Union

Through the arguments for corporate tax harmonization in the EU and describing the current stage of this process, the legislative rules;

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Corporate Income Tax Harmonization in the European Union

Through the arguments for corporate tax harmonization in the EU and describing the current stage of this process, the legislative rules;

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Crowdfunding Scenarios Explained

Crowdfunding Scenarios Explained: If, How, and When to Tax Money from Crowdfunding tackles head on the current version of using a crowd;

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The Timing of Income Recognition in Tax Law and the Time Value of Money

Time itself creates advantages and disadvantages in the field of taxation. The timing of the recognition of income and expenses for tax;

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The Timing of Income Recognition in Tax Law and the Time Value of Money

Time itself creates advantages and disadvantages in the field of taxation. The timing of the recognition of income and expenses for tax;

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Tax And Transfer Tensions

This rigorous yet lucid book is concerned with the analysis of tax design and the problems involved in choosing a tax and transfer;

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Corporate Taxes

Tax expenditures -- special exemptions and exclusions, credits, deductions, deferrals, and preferential tax rates claimed by corporations;

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Foreign Earned Income Tax Exclusion for Individuals

income and housing costs, with about 45 percent excluding all or most of their foreign earned income. The FEIE reduces the tax liability of U.S;

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Expenditure Tax

stimulating post-war books on public finance' The Guardian. Part 1 examines the issue of Expenditure Tax in principle and includes chapters on the;

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Expenditure Tax

stimulating post-war books on public finance' The Guardian. Part 1 examines the issue of Expenditure Tax in principle and includes chapters on the;

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Business Taxation

known as subchapter C corporations are taxed once at the corporate level according to the corporate tax system, and then a second time at the;

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Tax Tips & Tax Shelters for Canadians

Tax Tips and Tax Shelters for Canadians provides individuals and business owners with effective tax-planning strategies designed to reduce;

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Anglo-American Corporate Taxation

British approach, corporate and shareholder income taxes have been integrated under an imputation system, with tax paid at the corporate level;

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Anticipated and Deferred Corporate Income Tax in Companies' Financial Statements

Anticipated and Deferred Corporate Income Tax in Companies' Financial Statements is een boek van M Van Hoepen;

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