A Common Consolidated Corporate Tax Base for Europe – Eine einheitliche Körperschaftsteuerbemessungsgrundlage für Europa - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook A Common Consolidated Corporate Tax Base for Europe – Eine einheitliche Körperschaftsteuerbemessungsgrundlage für Europa write by Wolfgang Schön. This book was released on 2008-04-24. A Common Consolidated Corporate Tax Base for Europe – Eine einheitliche Körperschaftsteuerbemessungsgrundlage für Europa available in PDF, EPUB and Kindle. 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.
CCCTB
CCCTB - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook CCCTB write by Dennis Weber. This book was released on 2012-05-10. CCCTB available in PDF, EPUB and Kindle. The European Commission’s proposed Common Consolidated Corporate Tax Base (CCCTB) is the most ambitious project in the history of direct taxation within the EU. While retaining the right of Member States to set their own corporate tax rate, the proposed system allows for a ‘one-stop shop’ for filing tax returns and consolidating prof its and losses across the EU. In this book – the first to offer guidance to practitioners whose work will be affected by these new developments – 19 prominent representatives of the business community, tax consultancy, academic taxation scholarship and tax administration discuss the proposed system’s rationale, structure and uncertainties, ranging from very technical aspects, to the wording of the proposal, to political considerations. These topics include the following: eligibility; formation of a group; the concept of ‘permanent establishment’; foreign tax credits; ‘dual resident’ companies; consequences of entering and leaving; depreciation of fixed assets; repackaged asset transfers; appeals procedure; disagreements among Member States; subsidiarity and the ‘yellow card procedure’; international aspects and tax treaties; sharing mechanism and transfer pricing; and anti-abuse rules. The discussion raises numerous issues likely to lead to future amendments, and for this reason, along with its practical value in developing an understanding of the proposed system’s specific effects, the book will be welcomed by tax consultants and lawyers worldwide, corporate tax advisers, European tax authorities and tax researchers and academics.
The Taxation of Corporate Groups Under Consolidation
The Taxation of Corporate Groups Under Consolidation - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook The Taxation of Corporate Groups Under Consolidation write by Antony Ting. This book was released on 2013. The Taxation of Corporate Groups Under Consolidation available in PDF, EPUB and Kindle. Antony Ting presents the first comprehensive comparative study of the tax consolidation regimes adopted in eight countries.
National Tax Policy in Europe
National Tax Policy in Europe - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook National Tax Policy in Europe write by Krister Andersson. This book was released on 2007-09-04. National Tax Policy in Europe available in PDF, EPUB and Kindle. The book is dedicated to the question of how much room for national tax policy Member States of the European Union will be able to maintain in the future. It focuses on the possibilities Member States have and the limits they face, such as the need to finance the welfare state or limits of European and International Law. The research question is looked at from different angles. Economic as well as legal aspects are included.
European Union Corporate Tax Law
European Union Corporate Tax Law - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook European Union Corporate Tax Law write by Christiana HJI Panayi. This book was released on 2013-05-09. European Union Corporate Tax Law available in PDF, EPUB and Kindle. How do the tax implications of European integration affect companies' cross-border movements and investment strategies?
