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

Editors: Schön, Wolfgang, Schreiber, Ulrich, Spengel, Christoph (Eds.)

  • Introduction into the basic political, legal and economic issues of the most important project in European Tax Policy

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About this book

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.

Table of contents (12 chapters)

  • Concept and Necessity of a Common Tax Base — an academic introduction

    Spengel, Christoph

    Pages 1-47

  • Perspektiven der Konzernbesteuerung

    Schön, Wolfgang

    Pages 49-84

  • CCCTB: Der steuerpflichtige Unternehmensgewinn — gemeinsame Strukturelemente

    Mayr, Gunter

    Pages 85-93

  • An optional and competitive CCCTB — a comprehensive approach to reach the Lisbon objectives —

    Andersson, Krister

    Pages 94-100

  • Panel Statements

    Pages 101-111

Buy this book

eBook $99.00
price for USA (gross)
  • ISBN 978-3-540-79484-4
  • Digitally watermarked, DRM-free
  • Included format: PDF
  • ebooks can be used on all reading devices
  • Immediate eBook download after purchase
Hardcover $129.00
price for USA
  • ISBN 978-3-540-79483-7
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
Softcover $129.00
price for USA
  • ISBN 978-3-642-09842-0
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
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Bibliographic Information

Bibliographic Information
Book Title
A Common Consolidated Corporate Tax Base for Europe – Eine einheitliche Körperschaftsteuerbemessungsgrundlage für Europa
Editors
  • Wolfgang Schön
  • Ulrich Schreiber
  • Christoph Spengel
Copyright
2008
Publisher
Springer-Verlag Berlin Heidelberg
Copyright Holder
Springer-Verlag Berlin Heidelberg
eBook ISBN
978-3-540-79484-4
DOI
10.1007/978-3-540-79484-4
Hardcover ISBN
978-3-540-79483-7
Softcover ISBN
978-3-642-09842-0
Edition Number
1
Number of Pages
XVI, 184
Topics