東華大學圖書館 |

Language: English

Help

回圖書館首頁

手機版館藏查詢

Back

Switch To: Labeled | MARC Mode | ISBD

Corporate income tax harmonization i...

P{circ}irvu, Daniela, (1976-)

Linked to FindBook

Google Book

Amazon

博客來

Corporate income tax harmonization in the European Union

Record Type:	Electronic resources : Monograph/item
Title/Author:	Corporate income tax harmonization in the European Union/ by Daniela P{circ}irvu.
Author:	P{circ}irvu, Daniela,
Published:	Houndmills, Basingstoke ;Palgrave Macmillan, : 2012.,
Description:	xi, 238 p. :ill. ;23 cm.
[NT 15003449]:	Introduction The New Harmonization Issue in the European Union The Evolution of Tax Harmonization in the European Union The Need for EU Coordination of Corporate Income Taxes: Facts and Statistics Objectives of the Corporate Tax Income Coordination within the European Union Coordination Systems of the Corporate Income Tax within the European Union Effects of the Corporate Income Tax Harmonization / Coordination within the European Union The Impact Assessment of the Common Consolidated Corporate Tax Base Supporters and Opponents of the Corporate Tax Income Coordination within the European Union Conclusion.
[NT 15003449]:	List of figures and tables -- Introduction -- The tax harmonization issue in the European Union -- The evolution of tax harmonization in the European Union -- The need for EU coordination of corporate income taxes : facts and statistics -- Objectives of the corporate tax income coordination within the European Union -- Coordination systems of the corporate income tax within the European Union -- Effects of the corporate income tax harmonization / Coodination withing the European Union -- The impact assessment of the common consolidated corporate tax base -- Supporters and opponents of the corporate tax income coordination within the European Union -- Endnotes -- References -- Appendixes -- Index.
Subject:	Corporations - Taxation - European Union countries. -
Online resource:	http://link.springer.com/10.1057/9781137000910An electronic book accessible through the World Wide Web; click for information
ISBN:	9781137000910 (electronic bk.)

Corporate income tax harmonization in the European Union
P{circ}irvu, Daniela,1976-

Corporate income tax harmonization in the European Union[electronic resource] /by Daniela P{circ}irvu. - Houndmills, Basingstoke ;Palgrave Macmillan,2012. - xi, 238 p. :ill. ;23 cm. - Palgrave Macmillan studies in banking and financial institutions. - Palgrave Macmillan studies in banking and financial institutions..

Includes bibliographical references and index.

Introduction The New Harmonization Issue in the European Union The Evolution of Tax Harmonization in the European Union The Need for EU Coordination of Corporate Income Taxes: Facts and Statistics Objectives of the Corporate Tax Income Coordination within the European Union Coordination Systems of the Corporate Income Tax within the European Union Effects of the Corporate Income Tax Harmonization / Coordination within the European Union The Impact Assessment of the Common Consolidated Corporate Tax Base Supporters and Opponents of the Corporate Tax Income Coordination within the European Union Conclusion.

The effects of the international economic crisis have intensified the debate about fiscal unification in the European Union. The publication of the proposal for a directive on the Common Consolidated Corporate Tax Base brings to the forefront the challenges of harmonizing corporate income taxes in the European Union. This book offers readers the opportunity to obtain a clear and accurate picture regarding the positive and negative effects of corporate income tax harmonization in the European Union. The book is an excellent source of documentation for Students of Economics and other readers interested in understanding the taxation trends in the EU.

Electronic reproduction.
Basingstoke, England :
Palgrave Macmillan,
2012.

Mode of access: World Wide Web.

ISBN: 9781137000910 (electronic bk.)

Source: 571896Palgrave Macmillanhttp://www.palgraveconnect.comSubjects--Topical Terms:

1005499
Corporations
--Taxation--European Union countries.Index Terms--Genre/Form:

542853
Electronic books.

LC Class. No.: HD2753.E8 / P57 2012

Dewey Class. No.: 336.2/07094

Corporate income tax harmonization in the European Union
LDR:03918cmm 2200433Ka 4500 001 1313514
003 OCoLC
005 20121107094606.0
006 m d
007 cr cn|||||||||
008 231227s2012 enka sb 001 0 eng d
019 $a 809537758
020 $a 9781137000910 (electronic bk.)
020 $a 1137000910 (electronic bk.)
020 $z 9781137000903
020 $z 1137000902
035 $a (OCoLC)809799748 $z (OCoLC)809537758
035 $a ocn809799748
035 $a 1313514
037 $a 571896 $b Palgrave Macmillan $n http://www.palgraveconnect.com
040 $a UKPGM $b eng $c UKPGM $d OCLCO $d N$T $d OCLCQ
043 $a e------
049 $a TEFA
050 1 4 $a HD2753.E8 $b P57 2012
072 7 $a BUS $x 064010 $2 bisacsh
072 7 $a BUS $x 064030 $2 bisacsh
082 0 4 $a 336.2/07094 $2 23
100 1 $a P{circ}irvu, Daniela, $d 1976- $3 1599795
245 1 0 $a Corporate income tax harmonization in the European Union $h [electronic resource] / $c by Daniela P{circ}irvu.
260 $a Houndmills, Basingstoke ; $a New York, NY : $b Palgrave Macmillan, $c 2012.
300 $a xi, 238 p. : $b ill. ; $c 23 cm.
490 1 $a Palgrave Macmillan studies in banking and financial institutions
504 $a Includes bibliographical references and index.
505 0 $a Introduction The New Harmonization Issue in the European Union The Evolution of Tax Harmonization in the European Union The Need for EU Coordination of Corporate Income Taxes: Facts and Statistics Objectives of the Corporate Tax Income Coordination within the European Union Coordination Systems of the Corporate Income Tax within the European Union Effects of the Corporate Income Tax Harmonization / Coordination within the European Union The Impact Assessment of the Common Consolidated Corporate Tax Base Supporters and Opponents of the Corporate Tax Income Coordination within the European Union Conclusion.
505 0 $a List of figures and tables -- Introduction -- The tax harmonization issue in the European Union -- The evolution of tax harmonization in the European Union -- The need for EU coordination of corporate income taxes : facts and statistics -- Objectives of the corporate tax income coordination within the European Union -- Coordination systems of the corporate income tax within the European Union -- Effects of the corporate income tax harmonization / Coodination withing the European Union -- The impact assessment of the common consolidated corporate tax base -- Supporters and opponents of the corporate tax income coordination within the European Union -- Endnotes -- References -- Appendixes -- Index.
520 $a The effects of the international economic crisis have intensified the debate about fiscal unification in the European Union. The publication of the proposal for a directive on the Common Consolidated Corporate Tax Base brings to the forefront the challenges of harmonizing corporate income taxes in the European Union. This book offers readers the opportunity to obtain a clear and accurate picture regarding the positive and negative effects of corporate income tax harmonization in the European Union. The book is an excellent source of documentation for Students of Economics and other readers interested in understanding the taxation trends in the EU.
533 $a Electronic reproduction. $b Basingstoke, England : $c Palgrave Macmillan, $d 2012. $n Mode of access: World Wide Web. $n System requirements: Web browser. $n Title from title screen (viewed on Sep. 10, 2012). $n Access may be restricted to users at subscribing institutions.
650 0 $a Corporations $x Taxation $z European Union countries. $3 1005499
650 7 $a BUSINESS & ECONOMICS / Taxation / Corporate $2 bisacsh $3 1599796
650 7 $a BUSINESS & ECONOMICS / Taxation / Small Business $2 bisacsh $3 1599797
655 7 $a Electronic books. $2 lcsh $3 542853
710 2 $a Palgrave Connect (Online service) $3 1081578
776 0 8 $i Print version: $a P{circ}irvu, Daniela, 1976- $t Corporate income tax harmonization in the European Union. $d Houndmills, Basingstoke ; New York, NY : Palgrave Macmillan, 2012 $z 9781137000903 $w (DLC) 2012024038 $w (OCoLC)798221034
830 0 $a Palgrave Macmillan studies in banking and financial institutions. $3 1083529
856 4 0 $3 Palgrave Connect $u http://link.springer.com/10.1057/9781137000910 $z An electronic book accessible through the World Wide Web; click for information
938 $a EBSCOhost $b EBSC $n 479661
994 $a C0 $b TEF