A Common Consolidated Corporate Tax Base For Europe Eine Einheitliche Körperschaftsteuerbemessungsgrundlage Für Europa

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A Common Consolidated Corporate Tax Base for Europe – Eine einheitliche Körperschaftsteuerbemessungsgrundlage für Europa

Wolfgang Schön,Ulrich Schreiber,Christoph Spengel
A Common Consolidated Corporate Tax Base for Europe Eine einheitliche K rperschaftsteuerbemessungsgrundlage f r Europa Book PDF

Author : Wolfgang Schön,Ulrich Schreiber,Christoph Spengel
Publisher : Springer Science & Business Media
Page : 196 pages
File Size : 46,9 Mb
Release : 2008-04-24
Category : Law
ISBN : 9783540794844

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A Common Consolidated Corporate Tax Base for Europe – Eine einheitliche Körperschaftsteuerbemessungsgrundlage für Europa by Wolfgang Schön,Ulrich Schreiber,Christoph Spengel Pdf

Preface This book contains the proceedings of the International Tax Conference on the c- th th mon consolidated corporate tax base (CCCTB) that was held in Berlin on 15 – 16 may 2007. The conference was jointly organised by the German Federal Ministry of Finance, the Centre for European Economic Research (ZEW), Mannheim, and the Max Planck Institute (MPI) for Intellectual Property, Competition and Tax Law, Munich. More than 250 participants from all over Europe and other regions, scholars, politicians, business people and tax administrators, discussed the Eu- pean Commission’s proposal to establish a CCCTB. Three panels of tax experts evaluated the common tax base with respect to structural elements, consolidation, allocation, international aspects and administration. The conference made clear that the CCCTB has the potential to overcome some of the most intriguing problems of corporate income taxation within the Common Market. Common tax accounting rules substantially reduce compliance and administrative costs. Consolidation of a group’s profits and losses effects cro- border loss compensation which removes a major tax obstacle for European cro- border investment. At the same time, tax planning with respect to financing and transfer pricing is pushed back within the European Union. Moreover, as far as the CCCTB applies, member states are able to remove tax provisions that are targeted at cross border tax evasion and that might be challenged by the jurisdiction of the Eu- pean Court of Justice.

A Common Consolidated Corporate Tax Base for Europe – Eine einheitliche Körperschaftsteuerbemessungsgrundlage für Europa

Wolfgang Schön,Ulrich Schreiber,Christoph Spengel
A Common Consolidated Corporate Tax Base for Europe Eine einheitliche K rperschaftsteuerbemessungsgrundlage f r Europa Book PDF

Author : Wolfgang Schön,Ulrich Schreiber,Christoph Spengel
Publisher : Springer
Page : 184 pages
File Size : 45,8 Mb
Release : 2009-08-29
Category : Law
ISBN : 3540849998

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A Common Consolidated Corporate Tax Base for Europe – Eine einheitliche Körperschaftsteuerbemessungsgrundlage für Europa by Wolfgang Schön,Ulrich Schreiber,Christoph Spengel Pdf

Preface This book contains the proceedings of the International Tax Conference on the c- th th mon consolidated corporate tax base (CCCTB) that was held in Berlin on 15 – 16 may 2007. The conference was jointly organised by the German Federal Ministry of Finance, the Centre for European Economic Research (ZEW), Mannheim, and the Max Planck Institute (MPI) for Intellectual Property, Competition and Tax Law, Munich. More than 250 participants from all over Europe and other regions, scholars, politicians, business people and tax administrators, discussed the Eu- pean Commission’s proposal to establish a CCCTB. Three panels of tax experts evaluated the common tax base with respect to structural elements, consolidation, allocation, international aspects and administration. The conference made clear that the CCCTB has the potential to overcome some of the most intriguing problems of corporate income taxation within the Common Market. Common tax accounting rules substantially reduce compliance and administrative costs. Consolidation of a group’s profits and losses effects cro- border loss compensation which removes a major tax obstacle for European cro- border investment. At the same time, tax planning with respect to financing and transfer pricing is pushed back within the European Union. Moreover, as far as the CCCTB applies, member states are able to remove tax provisions that are targeted at cross border tax evasion and that might be challenged by the jurisdiction of the Eu- pean Court of Justice.

Corporate Income Taxation in Europe

Michael Lang,Pasquale Pistone,Josef Schuch,Claus Staringer,Alfred Storck
Corporate Income Taxation in Europe Book PDF

Author : Michael Lang,Pasquale Pistone,Josef Schuch,Claus Staringer,Alfred Storck
Publisher : Edward Elgar Publishing
Page : 384 pages
File Size : 52,5 Mb
Release : 2013-10-31
Category : Law
ISBN : 9781782545422

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Corporate Income Taxation in Europe by Michael Lang,Pasquale Pistone,Josef Schuch,Claus Staringer,Alfred Storck Pdf

The book considers the impact of the CCCTB from the perspective of non-EU-based enterprises that are carrying on business in the EU through the operation of branches or subsidiaries in member states. It incorporates the perspectives of leading scholars

A Common Tax Base for Multinational Enterprises in the European Union

Carsten Wendt
A Common Tax Base for Multinational Enterprises in the European Union Book PDF

Author : Carsten Wendt
Publisher : Springer Science & Business Media
Page : 231 pages
File Size : 41,8 Mb
Release : 2009-04-16
Category : Business & Economics
ISBN : 9783834981936

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A Common Tax Base for Multinational Enterprises in the European Union by Carsten Wendt Pdf

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.

The EU Common Consolidated Corporate Tax Base

Dennis Weber,Jan van de Streek
The EU Common Consolidated Corporate Tax Base Book PDF

Author : Dennis Weber,Jan van de Streek
Publisher : Kluwer Law International B.V.
Page : 272 pages
File Size : 49,6 Mb
Release : 2016-04-24
Category : Law
ISBN : 9789041192684

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The EU Common Consolidated Corporate Tax Base by Dennis Weber,Jan van de Streek Pdf

In October 2016, the European Commission relaunched its plan to harmonize national income tax systems via the Common Consolidated Corporate Tax Base (CCCTB), perhaps the most ambitious reform of EU tax law ever attempted. This timely book offers an early analysis of this important proposal and its implications, covering issues such as the project’s scope and main elements, international considerations, the relationship with OECD’s base erosion and profit shifting (BEPS) initiative, consolidation, and anti-abuse rules. With carefully selected papers first presented at a January 2017 conference hosted by the Amsterdam Centre for Tax Law, this volume focuses on such topics and issues as the following: – ways in which the proposed CCCTB is designed to preserve the competence of Member States to set their own tax rates; – reduction of the administrative burden for multinational companies; – incentives for research and development; – automatic cross-border relief within the EU; – detailed analysis of the proposal’s formula apportionment regime; – proposed new controlled foreign company (CFC) rules; and – interest limitation rule. Because of the commitment of many Member States to keep their corporate income tax systems competitive on a stand-alone basis, the proposed CCCTB is enormously controversial. This book provides authoritative insights into problems likely to arise and discusses the prospects of how the proposal is likely to be implemented. Thus, this book proves to be of immeasurable value to taxation policymakers, practitioners, and academics.

Common Corporate Tax Base in the EU

Christoph Spengel,Andreas Oestreicher
Common Corporate Tax Base in the EU Book PDF

Author : Christoph Spengel,Andreas Oestreicher
Publisher : Springer Science & Business Media
Page : 186 pages
File Size : 42,8 Mb
Release : 2011-10-12
Category : Business & Economics
ISBN : 9783790827569

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Common Corporate Tax Base in the EU by Christoph Spengel,Andreas Oestreicher Pdf

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.

Achieving a Common Consolidated Corporate Tax Base in the EU

Malcolm Gammie
Achieving a Common Consolidated Corporate Tax Base in the EU Book PDF

Author : Malcolm Gammie
Publisher : Unknown
Page : 136 pages
File Size : 46,9 Mb
Release : 2011
Category : Electronic
ISBN : OCLC:1088472343

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Achieving a Common Consolidated Corporate Tax Base in the EU by Malcolm Gammie Pdf

This report analyses to what extent the objectives of International Financial Reporting Standards (IFRS) are compatible with basic tax principles and could form the starting point for achieving a common consolidated corporate tax base (CCCTB) in Europe. It also provides constructive information and guidance to the European Commission to identify the elements of member states" tax systems that must be considered to achieve convergence to a CCCTB from the starting point of IFRS.

Corporate Tax Base in the Light of the IAS/IFRS and EU Directive 2013/34: A Comparative Approach

Mario Grandinetti
Corporate Tax Base in the Light of the IAS IFRS and EU Directive 2013 34 A Comparative Approach Book PDF

Author : Mario Grandinetti
Publisher : Kluwer Law International B.V.
Page : 306 pages
File Size : 46,5 Mb
Release : 2016-06-17
Category : Law
ISBN : 9789041167460

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Corporate Tax Base in the Light of the IAS/IFRS and EU Directive 2013/34: A Comparative Approach by Mario Grandinetti Pdf

The recent relaunch of the European Commission’s Common Consolidated Corporate Tax Base (CCCTB) project promises a sorely needed leap forward in the harmonization of the rules by which companies calculate their taxable profits. In particular, the initiative hopes to remedy the severe barrier to cross-border business caused by the ‘the accounting Tower of Babel’ by which companies’ tax bases are determined under national law. This thorough analysis and commentary covers the influence of accounting rules on tax, considering both generally accepted standards – international accounting standards (IAS) and international financial reporting standards (IFRS) – and EU Directive 2013/34. Three introductory chapters usher in detailed comparative overviews of the effect of these rules on taxation in nine EU Member States as well as in two other major EU trading partners, the United States and Brazil. Fully explaining the remarkable recent improvement in the comparability of accounts that represent favourable preconditions for creating a single market for financial services within the EU, this book covers every relevant detail, including the following and much more: – criterion of evaluation of alternative fixed assets based on revaluated amounts; – criterion based on fair value; – provisions applicable to income statements, notes, reports, and financial statements; – rules applicable to the publication of documents; – transparency in payments to governments; – dispositions on exemptions; – hierarchy of general provisions and principles; – balance sheet and profit and loss account; – simplifications for small and medium-sized enterprises (SMEs); – system of creditors’ protection; and – protection of investors’ interests. This book is a peerless explication of the taxation choices granted to Member States under IAS/IFRS and EU Directive 2013/34 and how they will be affected by ongoing Commission initiatives. Because relevant, timely, reliable, and comparable information assumes a leading role in protecting the interests of investors, creditors, and other stakeholders, as well as in ensuring that all operators act on a level playing field under equal conditions, the analysis presented here is of immeasurable value to lawyers, business persons, and officials concerned with taxation, not only in Europe but anywhere within the reach of international trade.

EU Corporate Tax Reform

Claudio Maria Radaelli,Alexander Klemm
EU Corporate Tax Reform Book PDF

Author : Claudio Maria Radaelli,Alexander Klemm
Publisher : CEPS
Page : 76 pages
File Size : 41,5 Mb
Release : 2001
Category : Corporations
ISBN : 9290793546

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EU Corporate Tax Reform by Claudio Maria Radaelli,Alexander Klemm Pdf

Common Corporate Tax Base (CC(C)TB) and Determination of Taxable Income

Christoph Spengel,York Zöllkau
Common Corporate Tax Base CC C TB and Determination of Taxable Income Book PDF

Author : Christoph Spengel,York Zöllkau
Publisher : Springer Science & Business Media
Page : 130 pages
File Size : 50,5 Mb
Release : 2012-03-13
Category : Law
ISBN : 9783642284335

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Common Corporate Tax Base (CC(C)TB) and Determination of Taxable Income by Christoph Spengel,York Zöllkau Pdf

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.

Tax Treaties: Building Bridges between Law and Economics

Anonim
Tax Treaties Building Bridges between Law and Economics Book PDF

Author : Anonim
Publisher : IBFD
Page : 679 pages
File Size : 44,7 Mb
Release : 2010
Category : Double taxation
ISBN : 9789087221188

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Tax Treaties: Building Bridges between Law and Economics by Anonim Pdf

In this book experts from the field of economics take a different view of tax treaty issues than experts from the field of law. In order to encourage the much needed communication between these two groups, a cross-disciplinary conference was held to discuss selected tax treaty issues from both a legal and economic perspective. Twenty-five conference papers on eight topics were prepared by lawyers and economists. The papers on legal issues were presented and discussed by economists, and vice versa. The interdisciplinary focus of the conference not only allowed an exchange of knowledge between two groups who think differently about similar issues, but also made it possible to better grasp the impact of the thinking of one group on the areas of interest to the other group. The outcome of the conference is reflected in this book. By showing the legal and the economic approaches to an issue, this book improves the general understanding of the two disciplines and demonstrates how the decisions in one discipline may influence the other discipline and its concepts. Twenty-two contributions are included, written by the most distinguished academics, practitioners and representatives of several international tax administrations and both tax and economic institutions.

Common Consolidated Corporate Tax Base

Michael Lang
Common Consolidated Corporate Tax Base Book PDF

Author : Michael Lang
Publisher : Unknown
Page : 1101 pages
File Size : 49,7 Mb
Release : 2008
Category : Corporations
ISBN : 3707313069

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Common Consolidated Corporate Tax Base by Michael Lang Pdf

Bibliographie Juridique de L'intégration Européenne

Court of Justice of the European Communities. Library Division
Bibliographie Juridique de L int gration Europ enne Book PDF

Author : Court of Justice of the European Communities. Library Division
Publisher : Unknown
Page : 544 pages
File Size : 55,8 Mb
Release : 2009
Category : Europe
ISBN : STANFORD:36105134529762

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Bibliographie Juridique de L'intégration Européenne by Court of Justice of the European Communities. Library Division Pdf