| 000 -LEADER |
|---|
| fixed length control field |
02275nam a22004815i 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20140310152714.0 |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
|---|
| fixed length control field |
cr nn 008mamaa |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
110922s2012 gw | s |||| 0|eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9783790827569 |
|
978-3-7908-2756-9 |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
HF5681.T3 |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Classification number |
658.153 |
| Edition number |
23 |
|
|---|
| Classification number |
336.2 |
| Edition number |
23 |
| 264 #1 - |
|---|
| -- |
Heidelberg : |
| -- |
Physica-Verlag HD, |
| -- |
2012. |
| 912 ## - |
|---|
| -- |
ZDB-2-SBE |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Spengel, Christoph. |
| Relator term |
author. |
| 245 10 - IMMEDIATE SOURCE OF ACQUISITION NOTE |
|---|
| Title |
Common Corporate Tax Base in the EU |
| Medium |
[electronic resource] : |
| Remainder of title |
Impact on the Size of Tax Bases and Effective Tax Burdens / |
| Statement of responsibility, etc |
by Christoph Spengel, Andreas Oestreicher. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
XVI, 175p. 23 illus. |
| Other physical details |
online resource. |
| 440 1# - SERIES STATEMENT/ADDED ENTRY--TITLE |
|---|
| Title |
ZEW Economic Studies, |
| International Standard Serial Number |
1615-6781 ; |
| Volume number/sequential designation |
43 |
| 505 0# - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Introductions -- Methodology -- Future Value of the Tax Base and Effective Company Tax Burden. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc |
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. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Economics. |
|
|---|
| Topical term or geographic name as entry element |
Europe |
| General subdivision |
Economic policy. |
|
|---|
| Topical term or geographic name as entry element |
Finance. |
|
|---|
| Topical term or geographic name as entry element |
Auditing. |
|
|---|
| Topical term or geographic name as entry element |
Economics/Management Science. |
|
|---|
| Topical term or geographic name as entry element |
Business Taxation/Tax Law. |
|
|---|
| Topical term or geographic name as entry element |
Public Finance & Economics. |
|
|---|
| Topical term or geographic name as entry element |
European Integration. |
|
|---|
| Topical term or geographic name as entry element |
Accounting/Auditing. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Oestreicher, Andreas. |
| Relator term |
author. |
| 710 2# - ADDED ENTRY--CORPORATE NAME |
|---|
| Corporate name or jurisdiction name as entry element |
SpringerLink (Online service) |
| 773 0# - HOST ITEM ENTRY |
|---|
| Title |
Springer eBooks |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY |
|---|
| Display text |
Printed edition: |
| International Standard Book Number |
9783790827552 |
| 856 40 - ELECTRONIC LOCATION AND ACCESS |
|---|
| Uniform Resource Identifier |
http://dx.doi.org/10.1007/978-3-7908-2756-9 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
|
| Item type |
E-Book |
