Corporate Income Tax Subjects

Класифікація та тематичні рубрики

Шифр зберігання

67.302.23я431 C79

Повна структура бібліографічного запису

• 001ІДЕНТИФІКАТОР ЗАПИСУ

  • • 1812

• 005ІДЕНТИФІКАТОР ВЕРСІЇ

  • • 2023-11-01 00:00:00

• 009Поле

  • • eam0ba

• 010МІЖНАРОДНИЙ СТАНДАРТНИЙ НОМЕР КНИГИ (ISBN)

  • • $a 978-90-8722-347-2

• 101МОВА ДОКУМЕНТА

  • • $a eng

• 200ЗАГОЛОВОК І ВІДОМОСТІ ПРО ВІДПОВІДАЛЬНІСТЬ

  • • $a Corporate Income Tax Subjects
    • $f Editor: Daniel Gutmann

• 210ПУБЛІКАЦІЯ, ПОШИРЕННЯ ТА ІН.

  • • $a Amsterdam
    • $c IBFD
    • $d 2015

• 215ПОЛЕ КІЛЬКІСНОЇ ХАРАКТЕРИСТИКИ

  • • $a 584 p.

• 300ЗАГАЛЬНІ ПРИМІТКИ

  • • $a Tax harmonization or coordination of corporate taxation in the European Union is usually considered from two complementary points of view: tax base and tax rate. These two perspectives structure the debate on whether EU Member States, and more broadly states belonging to the same economic area, should harmonize or coordinate their policies on tax matters. However, little attention has been paid so far to a more basic question which is at the core of tax theory: who are corporate taxpayers? Are they defined in the same way throughout Europe? Comparative law shows that the conditions that must be met in order to be subject to corporate income tax are very different from one country to another. The way tax systems define foreign entities that fall under their corporate income tax may also vary significantly, which may in practice give rise to interesting tax planning opportunities.

• 899ДАНІ ПРО МЕСЦЕЗНАХОДЖЕННЯ

  • • $b АКП
    • $d 22000
    • $h 67.302.23я431
    • $i C79
    • $p H-142918
    • $t H-142918
    • $9 H-142918