Common corporate tax base (CC(C)TB) and determination of taxable income : an international comparison

• Material Type: 図書
• ISBN: 9783642284328 (acid-free paper); 3642284329 (acid-free paper); 9783642284335 (e-ISBN); 3642284337 (e-ISBN)
• Title: Common corporate tax base (CC(C)TB) and determination of taxable income : an international comparison
• Author/Editor: Christoph Spengel, York Zöllkau, editors.
• Author Heading: Spengel, Christoph.; Zöllkau, York.
• Publication, Distribution, etc.: Heidelberg : Springer; New York : Springer
• Publication Date: c2012.
• Publication Date (W3CDTF): 2012
• Extent: xxviii, 103 p.
• Other physical details: ill.
• Size: 25 cm.
• Place of Publication (Country Code): DE
• Text Language Code: eng
• Subject Heading: Corporations--Taxation--Law and legislation--European Union countries.
• LCC: KJE7198
• DDC: 343.4067
• NDLC: AE5-361; A366
• Target Audience: 一般
• Note (Bibliography): Includes bibliographical references (p. 101-103).
• Holding library: 国立国会図書館
• Call No.: AE5-361-B45
• Data Provider (Database): 国立国会図書館 : 国立国会図書館蔵書; https://ndlsearch.ndl.go.jp
• Bibliographic ID (NDL): 023667756; http://id.ndl.go.jp/bib/023667756
• LC Control Number: 2012934150; https://lccn.loc.gov/2012934150
• OCLC No.: 775403200; https://www.worldcat.org/oclc/775403200
• Bibliographic Record Category (NDL): 211

• Contents: IntroductionCommon Corporate (Consolidated) Tax Base: Some Institutional DetailsThe Determination of Taxable Income: A Comparison of the CCCTB Proposa...