By Christoph Spengel (auth.), Professor Dr. Wolfgang Schön, Professor Dr. Ulrich Schreiber, Professor Dr. Christoph Spengel (eds.)
Preface This ebook comprises the court cases of the foreign Tax convention at the c- th th mon consolidated company tax base (CCCTB) that used to be held in Berlin on 15 – sixteen may possibly 2007. The convention used to be together organised through the German Federal Ministry of Finance, the Centre for ecu monetary learn (ZEW), Mannheim, and the Max Planck Institute (MPI) for highbrow estate, festival and Tax legislation, Munich. greater than 250 contributors from in all places Europe and different areas, students, politicians, enterprise humans and tax directors, mentioned the european- pean Commission’s suggestion to set up a CCCTB. 3 panels of tax specialists evaluated the typical tax base with recognize to structural components, consolidation, allocation, foreign features and management. The convention made transparent that the CCCTB has the capability to beat essentially the most exciting difficulties of company source of revenue taxation in the universal industry. universal tax accounting ideas considerably lessen compliance and administrative bills. Consolidation of a group’s earnings and losses results cro- border loss repayment which eliminates a massive tax problem for ecu cro- border funding. whilst, tax making plans with appreciate to financing and move pricing is driven again in the ecu Union. in addition, so far as the CCCTB applies, member states may be able to eliminate tax provisions which are designated at move border tax evasion and that will be challenged via the jurisdiction of the european- pean courtroom of Justice.
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Extra info for A Common Consolidated Corporate Tax Base for Europe — Eine einheitliche Körperschaftsteuerbemessungsgrundlage für Europa
2). Thus, an efficient allocation of resources cannot be achieved; the competitiveness of EU-based companies is restricted, and the Community as a whole suffers welfare losses. 2001, p. 26. , New York 1989, pp. 279-294. , München 2007, pp. 238-256. 3 Perspective of Businesses: Obstacles to Cross-border Activities within the EU From the perspective of businesses, the coexistence of 27 separate tax systems causes several tax obstacles to cross-border activities within the EU. 1) entails a considerable compliance cost and represents itself a significant tax obstacle.
However, the statutory (nominal) tax rate on corporate profits plays an important role in determining the EATR. The ranking of the countries based on the nominal tax rates on corporate profits is a good indicator of the ranking with respect to the EATR. Here, there would be few changes in the country ranking (Figure 14). This is because the 20 Christoph Spengel calculations of effective company tax burdens concentrate on profitable investments and only few member states levy substantial non-profit taxes.
Another issue refers to pre-consolidation losses. 73 72 73 See European Commission, Common Consolidated Corporate Tax Base Working Group (CCCTB WG) – Progress to date and future plans for the CCCTB, Working Document, Brussels 2006, p. 12. See European Commission, Common Consolidated Corporate Tax Base Working Group (CCCTB WG) – An overview of the main issues that emerged at the third meeting of the subgroup on group taxation (SG – 05 & 06 February 2007), Working Document, Brussels 2007, p. 6. A.
A Common Consolidated Corporate Tax Base for Europe — Eine einheitliche Körperschaftsteuerbemessungsgrundlage für Europa by Christoph Spengel (auth.), Professor Dr. Wolfgang Schön, Professor Dr. Ulrich Schreiber, Professor Dr. Christoph Spengel (eds.)