Common Corporate Tax Base (CC(C)TB) and Determination of Taxable Income

An International Comparison

Editors: Spengel, Christoph, Zöllkau, York (Eds.)

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About this book

The study conducted by the Centre of European Economic Research (ZEW), the University of Mannheim and Ernst & Young contributes to the ongoing evaluation of the proposal for a Draft Council Directive on a Common Consolidated Corporate Tax Base (CC(C)TB) released by the European Commission on March 16, 2011. For the first time, details on the determination of taxable income under the proposed Council Directive are compared to prevailing corporate tax accounting regulations in all 27 Member States, Switzerland and the US. The study presents evidence on the scope of differences and similarities between national tax accounting regulations and the Directive’s treatment in a complete, yet concise form. Based on this comprehensive comparison, it goes on to discuss remaining open questions and adjustments needed if the Directive is to be implemented in national tax law. Readers seeking a basis for taking an active part in the public debate will find a valuable source of information and a first impression of how the proposed CC(C)TB would affect corporate tax burdens in the European Union.

Table of contents (5 chapters)

  • A. Introduction

    Spengel, Christoph (et al.)

    Pages 1-3

  • B. Common Corporate (Consolidated) Tax Base: Some Institutional Details

    Spengel, Christoph (et al.)

    Pages 5-15

  • C. The Determination of Taxable Income: A Comparison of the CCCTB Proposal and Current Practice in the EU Member States, Switzerland and the United States

    Spengel, Christoph (et al.)

    Pages 17-84

  • D. Results

    Spengel, Christoph (et al.)

    Pages 85-98

  • E. Summary of Conclusion

    Spengel, Christoph (et al.)

    Pages 99-100

Buy this book

eBook $109.00
price for USA (gross)
  • ISBN 978-3-642-28433-5
  • Digitally watermarked, DRM-free
  • Included format: PDF
  • ebooks can be used on all reading devices
  • Immediate eBook download after purchase
Hardcover $139.00
price for USA
  • ISBN 978-3-642-28432-8
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
Softcover $139.00
price for USA
  • ISBN 978-3-642-42928-6
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
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Bibliographic Information

Bibliographic Information
Book Title
Common Corporate Tax Base (CC(C)TB) and Determination of Taxable Income
Book Subtitle
An International Comparison
Editors
  • Christoph Spengel
  • York Zöllkau
Copyright
2012
Publisher
Springer-Verlag Berlin Heidelberg
Copyright Holder
Springer-Verlag Berlin Heidelberg
eBook ISBN
978-3-642-28433-5
DOI
10.1007/978-3-642-28433-5
Hardcover ISBN
978-3-642-28432-8
Softcover ISBN
978-3-642-42928-6
Edition Number
1
Number of Pages
XXVIII, 104
Topics