Andreas Oestreicher's Books

Common Corporate Tax Base in the EU

Impact on the Size of Tax Bases and Effective Tax Burdens

By: Christoph Spengel,Andreas Oestreicher

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Common Corporate Tax Base in the EU

Impact on the Size of Tax Bases and Effective Tax Burdens

By: Christoph Spengel,Andreas Oestreicher

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.

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Page Count

186

Publisher

Springer Science & Business Media

Published Date

ISBN 10

3790827568

ISBN 13

9783790827569

Arm’s Length Transaction Structures

By: Andreas Bullen

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Arm’s Length Transaction Structures

By: Andreas Bullen

This book examines the authority to restructure and to disregard controlled transactions based on the arm's length principle. The book, thus, examines the outer limits of the adjustment authority granted by the arm's length principle as opposed to its core area of application (price adjustments).

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Page Count

925

Publisher

IBFD

Published Date

ISBN 10

9087221177

ISBN 13

9789087221171

Biometals in Autism Spectrum Disorders

By: Andreas Grabrucker

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Biometals in Autism Spectrum Disorders

By: Andreas Grabrucker

Biometals in Autism Spectrum Disorders focuses on trace metals and autism. Compared to other references examining ASDs or metallomics, this book presents findings of abnormal metal homeostasis in ASD, providing an overview of current findings on trace metal biology, its role in ASD etiology, and how abnormal trace metal biology may be a common factor of several genetic and non-genetic causes of ASDs that were once considered unrelated. This comprehensive resource opens new vistas for the development of new therapies based on the targeted manipulation of trace metal homeostasis that will generate new awareness surrounding trace metal levels during pregnancy. - Reviews the role of trace metals in brain development - Summarizes research linking trace metals and autism - Explores heterogenous phenotypes as a factor of genetic and non-genetic factors - Includes animal and human stem research - Contains many useful diagrams, tables and flow charts - Proposes future therapies based on biometal homeostasis

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Page Count

224

Publisher

Academic Press

Published Date

ISBN 10

0128211334

ISBN 13

9780128211335

Common Corporate Tax Base in the EU

Impact on the Size of Tax Bases and Effective Tax Burdens

By: Christoph Spengel,Andreas Oestreicher

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Common Corporate Tax Base in the EU

Impact on the Size of Tax Bases and Effective Tax Burdens

By: Christoph Spengel,Andreas Oestreicher

Average ratings

N/A

Write a review

Solve jigsaw puzzle

Age

Page Count

186

Publisher

Springer Science & Business Media

Published Date

ISBN 10

3790827568

ISBN 13

9783790827569

Book's by Andreas Oestreicher

Common Corporate Tax Base in the EU

Common Corporate Tax Base in the EU

Arm’s Length Transaction Structures

Arm’s Length Transaction Structures

Biometals in Autism Spectrum Disorders

Biometals in Autism Spectrum Disorders

Common Corporate Tax Base in the EU

Common Corporate Tax Base in the EU

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