Description
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 fr Allgemeine Betriebswirtschaftslehre und Betriebswirtschaftliche Steuerlehre II der Universitt Mannheim. Er ist Assistent des Finanzvorstands der HeidelbergCement AG in Heidelberg. Theory of Multinational Enterprises; Guidelines fr Income Taxation of Multinational Enterprises; Company Taxation in the European Union – a Stocktaking; An Evaluation of the Prevailing Corporation Tax in the European Union; A Common Tax Base for Multinational Enterprises in the European Union
