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CCCTB: the employment factor game
European Journal of Law and Economics, 2014 The draft for a CCCTB Directive in the EU includes the suggestion for an apportionment formula which allocates taxable profits to group member corporations and to the respective Member States. The draft directive delegates the right to define one apportionment factor, the term ‘Employee’ to the Member States, which can choose a narrow or a broad ...
Eberhartinger, Eva +1 more
openaire +4 more sources
Corporate Tax in European Union and the Theory of Corporate Finance
Folia Oeconomica Stetinensia, 2015 One of the main objectives to be accomplished by the European Union law is to eliminate barriers to the functioning of domestic market and in particular improve the competitiveness of enterprises.
Iwin-Garzyńska Jolanta
doaj +1 more source
BASE IMPONIBLE COMÚN CONSOLIDADA VS. NORMATIVA FISCAL ESPAÑOLA: UNA APROXIMACIÓN A SU IMPACTO FISCAL [PDF]
Crónica Tributaria, 2012 El presente trabajo aborda la comparación de la normativa CCCTB (Common Consolidated Corporate Tax Base) propuesta por la Comisión Europea en 2011 con la normativa fiscal española reguladora del impuesto sobre sociedades: Ley 43/1995, de 27 de diciembre,
Leonor Mora Agudo +2 more
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Porez na dobit u kontekstu prava Europske unije
Zbornik Radova Pravnog Fakulteta u Splitu, 2017 Porez na dobit vrlo je važan porezni oblik u kontekstu prava Europske unije. Stoga je doneseno nekoliko Smjernica vezanih za oporezivanje dobiti. Europska komisija 25. listopada 2016.
Zoran Šinković, Luka Pribisalić
doaj +1 more source
Common consolidated corporate tax base: grouping and consolidation
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2012 After the ten years of work and discussion of the proposal the European Commission has published the proposal of CCCTB directive on 16th March, 2011. This proposal can be considered as unique, for the European Commission is suggesting totally new system ...
Danuše Nerudová
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Fiscal Studies, Volume 40, Issue 4, Page 591-619, December 2019., 2019 Abstract This paper reviews developments since the 1970s in economic thinking about the design of taxes on business profit. It charts developments from proposals for a cash flow tax from the Meade Committee, to refinements of this in the form of an ‘Allowance for Corporate Equity’ and the levying of the cash flow tax in the country of destination.
Michael P. Devereux
wiley +1 more source
Implications of the introduction of the Common Consolidated Corporate Tax Base for tax revenues in Romania [PDF]
Financial Theory and Practice, 2011 In order to address some existing difficulties in corporate income taxation (CIT), the European Commission proposed the introduction of measures for coordination, a solution contested by some member states but supported by most professionals and many ...
Daniela Pirvu +2 more
doaj
Impact of a Common Corporate Tax Base on the effective tax burden in Belgium
Journal of Business Economics and Management, 2014 In March 2011, the European Commission launched a proposal for a Common Consolidated Corporate Tax Base (CCCTB). However, a Common Corporate Tax Base (CCTB), leaving consolidation and apportionment out of consideration, appears to be a more realistic ...
Annelies Roggeman +3 more
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The EU apportionment formula: insights from a business case
Journal of Business Economics and Management, 2013 In this paper we use firm level data from a listed multinational to investigate how several designs for the Common Consolidated Corporate Tax Base (CCCTB) formula could affect the allocation of the consolidated tax base.
Annelies Roggeman +3 more
doaj +1 more source