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A Common Tax Base for Multinational Enterprises in the European Union 2009 (Paperback, 2009 ed.): Carsten Wendt A Common Tax Base for Multinational Enterprises in the European Union 2009 (Paperback, 2009 ed.)
Carsten Wendt
R1,382 Discovery Miles 13 820
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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.

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