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

Front Cover
Wolfgang Schön, Ulrich Schreiber, Christoph Spengel
Springer Science & Business Media, Apr 24, 2008 - Law - 184 pages
0 Reviews
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.
 

What people are saying - Write a review

We haven't found any reviews in the usual places.

Contents

I
1
III
2
IV
26
V
30
VI
45
VII
46
VIII
49
IX
50
XXXI
128
XXXIV
130
XXXV
135
XXXVI
139
XXXVII
141
XXXVIII
144
XXXIX
148
XL
150

X
55
XI
63
XII
64
XIII
85
XIV
87
XVI
92
XVII
94
XIX
95
XX
96
XXI
100
XXII
101
XXIII
104
XXIV
107
XXV
109
XXVI
113
XXVII
114
XXVIII
120
XXIX
123
XXX
127
XLII
151
XLIII
153
XLIV
154
XLV
155
XLVI
156
XLIX
157
L
159
LII
160
LIII
161
LIV
163
LV
164
LVI
166
LVII
167
LVIII
173
LIX
175
LX
179
LXI
181
Copyright

Other editions - View all

Common terms and phrases

Popular passages

Page xiv - Director at the Max Planck Institute for Intellectual Property, Competition and Tax Law in Munich.
Page xii - He is a board member of the Swedish National Tax Authority, the Swedish IFA branch, and the Association of Industry Treasurers.

Bibliographic information