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wyszukanych pozycji: 6
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Steuerliche Förderung von Forschung und Entwicklung (FuE) in Deutschland: Ökonomische Begründung, Handlungsbedarf und Reformbedarf
ISBN: 9783540886501 / Niemiecki / Twarda / 2009 / 117 str. Termin realizacji zamówienia: ok. 20 dni roboczych. Die EU-Mitgliedstaaten haben sich das Ziel gesetzt, die Aufwendungen fur Forschung und Entwicklung (FuE) bis zum Jahr 2010 auf 3% des Bruttoinlandsprodukts (BIP) anzuheben. Deutschland liegt mit einem Anteil der FuE-Aufwendungen von 2,54% des BIP unter der geforderten 3%-Marke. Zur Erreichung des Lissabon-Ziels fuhrt die EU-Kommission eine steuerliche Breitenforderung von FuE als wichtige Massnahme an. In Deutschland existieren im Gegensatz zur Mehrzahl der EU-Mitgliedstaaten sowie zu bedeutsamen Drittstaaten keine speziellen steuerlichen Massnahmen zur FuE-Forderung. Die... Die EU-Mitgliedstaaten haben sich das Ziel gesetzt, die Aufwendungen fur Forschung und Entwicklung (FuE) bis zum Jahr 2010 auf 3% des Bruttoinlands... |
cena:
364,48 zł |
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Common Corporate Tax Base in the Eu: Impact on the Size of Tax Bases and Effective Tax Burdens
ISBN: 9783790827552 / Angielski / Miękka / 2011 / 175 str. Termin realizacji zamówienia: ok. 20 dni roboczych. 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.
The European Commission envisages putting forward a proposal for a tax reform that would allow improving the efficiency and simplicity of the corporat...
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cena:
194,97 zł |
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Common Corporate Tax Base (Cc(c)Tb) and Determination of Taxable Income: An International Comparison
ISBN: 9783642429286 / Angielski / Miękka / 2014 / 104 str. Termin realizacji zamówienia: ok. 20 dni roboczych. The study conducted by the Centre of European Economic Research (ZEW), the University of Mannheim and Ernst & Young contributes to the ongoing evaluation of the proposal for a Draft Council Directive on a Common Consolidated Corporate Tax Base (CC(C)TB) released by the European Commission on March 16, 2011. For the first time, details on the determination of taxable income under the proposed Council Directive are compared to prevailing corporate tax accounting regulations in all 27 Member States, Switzerland and the US. The study presents evidence on the scope of differences and similarities...
The study conducted by the Centre of European Economic Research (ZEW), the University of Mannheim and Ernst & Young contributes to the ongoing evaluat...
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cena:
389,98 zł |
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Common Corporate Tax Base (Cc(c)Tb) and Determination of Taxable Income: An International Comparison
ISBN: 9783642284328 / Angielski / Twarda / 2012 / 104 str. Termin realizacji zamówienia: ok. 20 dni roboczych. The study conducted by the Centre of European Economic Research (ZEW), the University of Mannheim and Ernst & Young contributes to the ongoing evaluation of the proposal for a Draft Council Directive on a Common Consolidated Corporate Tax Base (CC(C)TB) released by the European Commission on March 16, 2011. For the first time, details on the determination of taxable income under the proposed Council Directive are compared to prevailing corporate tax accounting regulations in all 27 Member States, Switzerland and the US. The study presents evidence on the scope of differences and similarities...
The study conducted by the Centre of European Economic Research (ZEW), the University of Mannheim and Ernst & Young contributes to the ongoing evaluat...
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cena:
389,98 zł |
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Company Taxation in the Asia-Pacific Region, India, and Russia
ISBN: 9783642447327 / Angielski / Miękka / 2014 / 83 str. Termin realizacji zamówienia: ok. 20 dni roboczych. The Asian-Pacific countries as well as India and Russia offer multinational companies all the benefits of booming economies in a world of recession. However, the investor must be aware of the tax regime under which he will operate. This survey presents the rates, definitions of taxable income and the incentives available in a complete, yet concise form. It goes on to review tax minimisation strategies and concludes with a comparison of the overall tax burdens for investors in each country derived from the Devereux/Griffith formulae - a methodology well known within the EU, but applied to this...
The Asian-Pacific countries as well as India and Russia offer multinational companies all the benefits of booming economies in a world of recession. H...
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cena:
389,98 zł |
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A Common Consolidated Corporate Tax Base for Europe – Eine einheitliche Körperschaftsteuerbemessungsgrundlage für Europa
ISBN: 9783642098420 / Angielski / Miękka / 2010 / 184 str. Termin realizacji zamówienia: ok. 20 dni roboczych. Preface This book contains the proceedings of the International Tax Conference on the c- th th mon consolidated corporate tax base (CCCTB) that was held in Berlin on 15 16 may 2007. The conference was jointly organised by the German Federal Ministry of Finance, the Centre for European Economic Research (ZEW), Mannheim, and the Max Planck Institute (MPI) for Intellectual Property, Competition and Tax Law, Munich. More than 250 participants from all over Europe and other regions, scholars, politicians, business people and tax administrators, discussed the Eu- pean Commission s proposal to...
Preface This book contains the proceedings of the International Tax Conference on the c- th th mon consolidated corporate tax base (CCCTB) that was he...
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cena:
389,98 zł |
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