Buch, Englisch, Band 19, 522 Seiten, Format (B × H): 166 mm x 248 mm, Gewicht: 993 g
Buch, Englisch, Band 19, 522 Seiten, Format (B × H): 166 mm x 248 mm, Gewicht: 993 g
Reihe: EUCOTAX Series on European Taxation
ISBN: 978-90-411-2666-5
Verlag: Wolters Kluwer
The highly valuable resource will tackle the issue of tax-related compliance costs from a number of perspectives:
Compliance costs from a general point of view:
The economics of the compliance costs of taxation - Compliance cost considerations in recent tax reforms - Compliance rules and their enforcement - The operational burden of compliance rules
Compliance costs from the point of view of a group of companies - Compliance costs under the separate accounting approach and means to reduce these costs - Introduction of a common EU tax base as a remedy to compliance costs? - Defining a “consolidated” group under a formula apportionment system (knock-in/-out criteria) - How to share the pie: Formulary Apportionment