Cross-border group-taxation and loss-offset in the EU: An analysis for CCCTB (Common Consolidated Corporate Tax Base) and ETAS (European Tax Allocation System) [PDF]
The European Commission proposed to replace the currently existing Separate Accounting by an EU-wide tax system based on a Common Consolidated Corporate Tax Base (CCCTB).
Bäumer, Michaela, Dahle, Claudia
core
Hvordan norske selskaper kan påvirkes av common consolidated corporate tax base (ccctb) [PDF]
, 2019 Denne masteroppgaven tar for seg en dagsaktuell utfordring knyttet til skattlegging av multinasjonale selskaper. EU-kommisjonen har siden tidlig 2000-tallet arbeidet med å innføre et felles skattegrunnlag blant EU-statene.
Holen, Marte-Sofie +1 more
core +1 more source
Country-by-Country Reporting: A Step Towards Unitary Taxation? [PDF]
Inter Econ, 2021 Viegas M, Dias A.
europepmc +1 more source
Italy: toward a growth-friendly fiscal reform. [PDF]
Econ Polit (Bologna), 2021 Andrle M, Hebous S, Kangur A, Raissi M.
europepmc +1 more source
COVID-19 and corporate tax avoidance: International evidence. [PDF]
Int Bus Rev, 2023 Athira A, Ramesh VK.
europepmc +1 more source
, 2018 The objective of this paper is to look into the probability that, given the choice, corporate groups would opt for taxation on a consolidated basis. Consolidation would allow them to offset losses crossborder but remove the opportunity to exploit international tax-rate differentials between entities via transfer pricing.
Keser, Claudia +2 more
openaire +1 more source
CCCTB - En studie av en harmoniserad bolagsskattebas ur ett företagsekonomiskt perspektiv [PDF]
, 2009 Syftet med uppsatsen är att undersöka vilka incitament som skulle kunna föreligga hos företagen att använda CCCTB som skattebas utifrån frågorna Transfer Pricing(TP) och gränsöverskridande förlustutjämningar.
Corbett Wattrang, Viveka Aimée +1 more
core
CCCTB its development and application
, 2017 The diploma thesis focuses on the concept of CCCTB, its historical development and the application of the allocation formula for the division of the common consolidated corporate tax base.
Mišička, Kamil
core +1 more source
The CCCTB Relaunch: A Critical Assessment and Some Suggestions for Modification
, 2017 Winds of change have been blowing through the world of international company taxation, with company tax planning and country tax competition increasingly attracting questions from the general public, the media, politics and academia.
Wilde, M.F. (Maarten) de +1 more
core +1 more source
Can the CCCTB Alleviate Tax Discrimination Against Loss-making European Multinational Groups? [PDF]
, 2014 In March 2011, the European Commission submitted a proposal for a Council Directive on an optional common consolidated corporate tax base (CCCTB). If this proposed CCCTB system comes into force, taxes calculated under the currently existing system of ...
Ortmann, Regina, Sureth, Caren
core