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Title A common consolidated corporate tax base for Europe = Eine einheitliche Körperschaftsteuerbemessungsgrundlage für Europa / Wolfgang Schön, Ulrich Schreiber, Christoph Spengel, editors
Published Heidelberg : Springer Verlag, 2008

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Description 1 online resource (xvi, 183 pages) : illustrations
Contents Concept and Necessity of a Common Tax Base -- an academic introduction -- Concept and Necessity of a Common Tax Base -- an academic introduction -- Perspektiven der Konzernbesteuerung -- Perspektiven der Konzernbesteuerung -- Taxable Corporate Income -- Common Structural Elements -- CCCTB: Der steuerpflichtige Unternehmensgewinn -- gemeinsame Strukturelemente -- An optional and competitive CCCTB -- a comprehensive approach to reach the Lisbon objectives -- -- Panel Statements -- Consolidation, Allocation and International Aspects -- Evaluating the Common Consolidated Corporate Tax Base -- Europe Slowly Lurches to a Common Consolidated Corporate Tax Base: Issues at Stake -- Panel Statements -- Lessons of US Subnational Experience for EU CCCTB Iniative -- Administrative Aspects -- Administrative Aspekte einer Gemeinsamen Konsolidierten Körperschaftsteuerlichen Bemessungsgrundlage in der EU -- Administrative Aspects of the CCCTB -- a Business Perpective -- Panel Statements
Summary "This book contains the proceedings of the International Tax Conference on the Common 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 European 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 cross-border loss compensation which removes a major tax obstacle for European cross-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 European Court of Justice."--Preface
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
Analysis recht
law
belastingen
taxes
integratie
integration
Europa
Europe
internationaal recht
international law
publiek recht
public law
Law (General)
Recht (algemeen)
Bibliography Includes bibliographical references
Notes Text in English or German
Print version record
Subject Business tax -- Law and legislation -- Europe -- Congresses
BUSINESS & ECONOMICS -- Taxation -- Small Business.
BUSINESS & ECONOMICS -- Taxation -- Corporate.
Sciences humaines.
Sciences sociales.
Business tax -- Law and legislation.
Europe.
Genre/Form Conference papers and proceedings.
Conference papers and proceedings.
Actes de congrès.
Form Electronic book
Author Schön, Wolfgang, 1961-
Schreiber, Ulrich, 1950-
Spengel, Christoph.
LC no. 2008926728
ISBN 9783540794837
3540794832
Other Titles Einheitliche Körperschaftsteuerbemessungsgrundlage für Europa