A Common Tax Base for Multinational Enterprises in the European Union
ISBN: 9783834981936
Platform/Publisher: SpringerLink / Gabler
Digital rights: Users: unlimited; Printing: unlimited; Download: unlimited
Subjects: Business and Economics;

Carsten Wendt analyses the necessity, the concept as well as potential advantages and effects of a common tax base for multinational enterprises in the European Union. He addresses important issues concerning a common tax base, such as the definition of the consolidated group, the technique and scope of consolidation and the formula used to allocate the consolidated tax base among the involved member states.

Dr. Carsten Wendt promovierte bei Prof. Dr. Christoph Spengel am Lehrstuhl für Allgemeine Betriebswirtschaftslehre und Betriebswirtschaftliche Steuerlehre II der Universität Mannheim. Er ist Assistent des Finanzvorstands der HeidelbergCement AG in Heidelberg.

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