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Wildy's will be closed on Monday 1st May and will re-open on Tuesday 2nd May.
Online book orders received during the time we are closed will be processed as soon as possible once we re-open on Tuesday.
As usual Credit Cards will not be charged until the order is processed and ready to despatch.
Any non-UK eBook orders placed after 5pm on the Friday 28th April will not be processed until Tuesday 2nd May. UK eBook orders will be processed as normal.
The study conducted by the Centre of European Economic Research (ZEW), the University of Mannheim and Ernst & Young contributes to the ongoing evaluation of the proposal for a Draft Council Directive on a Common Consolidated Corporate Tax Base (CC(C)TB) released by the European Commission on March 16, 2011. For the first time, details on the determination of taxable income under the proposed Council Directive are compared to prevailing corporate tax accounting regulations in all 27 Member States, Switzerland and the US.
The study presents evidence on the scope of differences and similarities between national tax accounting regulations and the Directive's treatment in a complete, yet concise form. Based on this comprehensive comparison, it goes on to discuss remaining open questions and adjustments needed if the Directive is to be implemented in national tax law. Readers seeking a basis for taking an active part in the public debate will find a valuable source of information and a first impression of how the proposed CC(C)TB would affect corporate tax burdens in the European Union.