Results 1 to 10 of about 100 (81)
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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The European Commission's Proposal for a Common Consolidated Corporate Tax Base [PDF]
Oxford Review of Economic Policy, 2008 The European Commission is currently preparing a proposal for a directive on the introduction of a common consolidated corporate tax base (CCCTB). This paper reviews the current state of the European Commission's preparation of the CCCTB proposal and discusses the implications for efficiency and fairness of the tax system.
Clemens Fuest
exaly +4 more sources
THE IMPACTS OF THE COMMON CONSOLIDATED CORPORATE TAX BASE IN CROATIA
Ekonomski Vjesnik, 2015 As of 1 July 2013, i.e. with Croatia’s accession to the European Union, the number of Member States of the European Union rose to 28. The diversity of tax systems among the Member States causes interferences in cross-border activities of tax firms.
Sabina Hodžić
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Effects of the Formula for Common Consolidated Corporate Tax Base Apportionment [PDF]
Theoretical and Applied Economics, 2010 For solving the existing difficulties in corporate income taxation, the European Commission proposed the introduction of measures for coordination, solution contested by some Member States but supported by most professionals and many organizations ...
Gheorghe MATEI, Daniela PÎRVU
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The Influence of Allocation Formula on Generation of Profit in Different Economy Sectors
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2015 The mechanism for the distribution of the Common Consolidated Corporate Tax Base will be based on three macroeconomics factors which are considered to be the main indicators of generated profit/loss.
Kateřina Krchnivá, Danuše Nerudová
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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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Possible ways of corporate tax base harmonization in the European Union
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2008 The possible ways of corporate tax base harmonization in the European Union are presented in the paper. Present situation when there are 27 different taxation systems used in the EU increases compliance costs of taxation to the companies and therefore ...
Danuše Nerudová
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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
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Corporate Taxation in the European Union: The Role of Intangibles in the Formulary Apportionment
Review of Economic Perspectives, 2023 This paper seeks to contribute to the current debate on EU-wide corporate taxation, steered by the impending Proposal by the European Commission on a new framework for the taxation of income of businesses in Europe.
Mlčúchová Markéta
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Transfer Pricing Rules: National and International Approach [PDF]
Ovidius University Annals: Economic Sciences Series, 2022 The need to regulate transfer pricing is a subject of international importance due to the needs developed by international corporations. The Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations made a opinion paper on the ...
Adrian Ioan Tirau +2 more
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