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

An International Comparison

  • Book
  • © 2012

Overview

Editors:
  1. Christoph Spengel

    1. Zentrum für Europäische, Wirtschaftsforschung, Universität Mannheim, Mannheim, Germany

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  2. York Zöllkau

    1. Wirtschaftsprüfungsgesellschaft, Ernst & Young GmbH, Cologne, Germany

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    You can also search for this editor in PubMed   Google Scholar

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Table of contents (5 chapters)

  1. Front Matter

    Pages i-xxviii
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  2. A. Introduction

    • Christoph Spengel, York Zöllkau
    Pages 1-3

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

    • Christoph Spengel, York Zöllkau
    Pages 5-15

  4. 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

    • Christoph Spengel, York Zöllkau
    Pages 17-84

  5. D. Results

    • Christoph Spengel, York Zöllkau
    Pages 85-98

  6. E. Summary of Conclusion

    • Christoph Spengel, York Zöllkau
    Pages 99-100

  7. Back Matter

    Pages 101-103
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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.

Editors and Affiliations

  • Zentrum für Europäische, Wirtschaftsforschung, Universität Mannheim, Mannheim, Germany

    Christoph Spengel

  • Wirtschaftsprüfungsgesellschaft, Ernst & Young GmbH, Cologne, Germany

    York Zöllkau

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