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Dissertation--Universitat Mannheim, 2009.

Corporations -- Taxation -- European Union countries. --- Corporations -- Taxation -- Law and legislation -- European Union countries. --- Taxation -- European Union countries. --- Commerce --- Business & Economics --- Accounting --- Corporations --- Taxation --- Law and legislation --- Business corporations --- C corporations --- Corporations, Business --- Corporations, Public --- Limited companies --- Publicly held corporations --- Publicly traded corporations --- Public limited companies --- Stock corporations --- Subchapter C corporations --- Business. --- Tax accounting. --- Tax laws. --- Business and Management. --- Business Taxation/Tax Law. --- Business enterprises --- Corporate power --- Disincorporation --- Stocks --- Trusts, Industrial --- Finance, Public --- Tax laws --- Tax legislation --- Tax regulations --- Law

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The European Commission envisages putting forward a proposal for a tax reform that would allow improving the efficiency and simplicity of the corporate income tax systems. This report assesses the impact of a Common Corporate Tax Base (CCTB) on the size of the corporate tax bases of EU companies. The results of the report shall help to evaluate the economic consequences of the introduction of a harmonised set of tax accounting rules. The estimates are based on the European Tax Analyzer with data from the year 2006 and apply options specified by the Commission’s Steering Group.

Corporations -- Taxation -- European Union countries. --- Tax incidence -- European Union countries. --- Corporations --- Tax incidence --- Law - Non-U.S. --- Commerce --- Law, Politics & Government --- Business & Economics --- Accounting --- Law - Europe, except U.K. --- Taxation --- Business tax --- Law and legislation --- Occupation tax --- Privilege tax --- Taxation of business --- Business. --- Accounting. --- Bookkeeping. --- Tax accounting. --- Tax laws. --- European Economic Community literature. --- Public finance. --- Business and Management. --- Business Taxation/Tax Law. --- Public Economics. --- European Integration. --- Accounting/Auditing. --- Business --- Business enterprises --- European Economic Community lite. --- Accountancy --- Commercial accounting --- Finance --- Financial accounting --- Bookkeeping --- Cameralistics --- Public finance --- Currency question --- Finance, Public --- Public finances --- Bookkeeping . --- Double entry bookkeeping --- Business education --- Tax laws --- Tax legislation --- Tax regulations --- Law