Browsing Sociology by Author "Oestreicher, Andreas"
Now showing items 1-2 of 2
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Common Corporate Tax Base in the EU: Impact on the Size of Tax Bases and Effective Tax Burdens
(Physica-Verlag Heidelberg, 2012)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 ... -
Taxation of Income from Domestic and Cross-border Collective Investment: A Qualitative and Quantitative Comparison
(Springer International Publishing, 2014)The Fund Reporting Cloud has made tax reporting less complex, but comparing the effective tax treatment of investment funds and their investors in an international environment is still an ambitious task. Against this ...
