Results 191 to 200 of about 499 (230)

The Common Consolidated Corporate Tax Base in the European Union

Bulletin for International Taxation, 2009
This article summarizes the proceedings of Seminar I: "IFA/EU - consolidated tax base" at the 2008 IFA Congress in Brussels. The seminar, chaired by Prof. Dr. Wolfgang Schön, addressed various problems regarding the common consolidated corporate tax base and the complexities in finding solutions.
exaly   +2 more sources

Impact Assessment of the Common Consolidated Corporate Tax Base

2012
This chapter presents several impact assessments of the Common Consolidated Corporate Tax Base (CCCTB). Several variants on the proposal were analysed: a mandatory CCCTB across all 27 European Union (EU) member states, an optional CCCTB for companies, and a mandatory CCCTB adopted by a subset of EU member states under the enhanced cooperation framework.
Daniela Pîrvu
exaly   +2 more sources

Is the Common (Consolidated) Corporate Tax Base a Suitable Solution for SMEs?

International Journal of Trade and Global Markets, 2018
Danuše Nerudová, Veronika Solilova
exaly   +4 more sources

Common Corporate Consolidated Tax Base – Don’t Forget the Tax Rates!

EC Tax Review, 2007
exaly   +3 more sources

Common Consolidated Corporate Tax Base – Analyse der vorgeschlagenen Aufteilungsfaktoren

Steuer und Wirtschaft - StuW, 2012
exaly   +3 more sources

Special Issues on Common Consolidated Corporate Tax Base

International Transfer Pricing Journal, 2011
After eight years of preparation, the European Commission released on 16 March 2011 its Proposal for a Council Directive on a Common Consolidated Corporate Tax Base. The proposed Directive would, on an optional basis, allow group companies to file a single tax return in a single Member State for all group members operating in the European Union.
S. Bernegger, F. Huber
openaire   +1 more source

The Dutch View on the Common Consolidated Corporate Tax Base

International Transfer Pricing Journal, 2011
After eight years of preparation, the European Commission released on 16 March 2011 its Proposal for a Council Directive on a Common Consolidated Corporate Tax Base. The proposed Directive would, on an optional basis, allow group companies to file a single tax return in a single Member State for all group members operating in the European Union.
B. Wingerter, D. Oosterhoff
openaire   +1 more source

Common Consolidated Corporate Tax Base: A “Fair Share” of the Tax Base?

International Transfer Pricing Journal, 2011
Even though the OECD is making a Herculean effort to address the question of how international tax bases should be allocated given the lack of a higher, international authority, this question remains one of the biggest obstacles to global streamlining of taxation of businesses.
openaire   +1 more source

The Common Consolidated Corporate Tax Base: A Desirable Alternative to a Flat EU Corporate Income Tax?

Bulletin for International Taxation, 2011
In this article, the author considers the most relevant alternative to an EU corporate income tax, the Common Consolidated Corporate Tax Base (CCCTB). Specifically, he examines the theory and practicalities regarding the CCCTB, and other options that could resolve the problems encountered by companies doing business in the European Union.
openaire   +2 more sources

Group Provisions in the Common (Consolidated) Corporate Tax Base

Intertax, 2017
In this article the author discusses the participation exemption, the switch-over provision and the controlled foreign company (CFC) rules in the proposals for directives on a Common Corporate Tax Base (CCTB) and a Common Consolidated Corporate Tax Base (CCCTB) published on 25 October 2016.
openaire   +1 more source