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OverviewCarsten 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. Full Product DetailsAuthor: Carsten WendtPublisher: Gabler Imprint: Gabler Edition: 2009 ed. Dimensions: Width: 14.80cm , Height: 1.30cm , Length: 21.00cm Weight: 0.376kg ISBN: 9783834913265ISBN 10: 383491326 Pages: 231 Publication Date: 17 February 2009 Audience: Professional and scholarly , Professional & Vocational Format: Paperback Publisher's Status: Active Availability: Manufactured on demand ![]() We will order this item for you from a manufactured on demand supplier. Language: English Table of ContentsTheory of Multinational Enterprises.- Guidelines for Income Taxation of Multinational Enterprises.- Company Taxation in the European Union – a Stocktaking.- An Evaluation of the Prevailing Corporation Tax in the European Union.- A Common Tax Base for Multinational Enterprises in the European Union.- Conclusions.ReviewsAuthor InformationDr. Carsten Wendt promovierte bei Prof. Dr. Christoph Spengel am Lehrstuhl für Allgemeine Betriebswirtschaftslehre und Betriebswirtschaftliche Steuerlehre II der Universität Mannheim. Er ist Assistent des Finanzvorstands der HeidelbergCement AG in Heidelberg. Tab Content 6Author Website:Countries AvailableAll regions |