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.

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


Book Information
ISBN 9783834913265
Author Carsten Wendt
Format Paperback
Page Count 231
Imprint GWV Fachverlage GmbH
Publisher Springer Fachmedien Wiesbaden