Results 201 to 210 of about 499 (230)

Common Consolidated Corporate Tax Base Proposal of the European Commission

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. Gombkötő, M. Gódor
openaire   +1 more source

Common Consolidated Corporate Tax Base and Transfer Pricing

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.
openaire   +1 more source

Common Consolidated Corporate Tax Base and LoB Clauses

2018
Based on a thorough analysis of the formulary apportionment procedure proposed by the CCCTB draft directive, this paper evaluates the interaction between the proposed CCCTB-concept and existing/future anti-treaty shopping measures, esp. Limitation on Benefits clauses.
openaire   +1 more source

Sharing the Benefits of the EU’s Common Consolidated Corporate Tax Base within Corporate Groups

World Tax Journal, 2015
One of the main features of the CCCTB Draft Directive, the formulary apportionment of the consolidated group income, leads to a significant change in corporate income taxation paradigms. Currently, corporations are taxed on a separate entity basis using the arm’s length principle to evaluate intra-group transactions.
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Common Consolidated Corporate Tax Base: A Problem for All Solutions?

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.
openaire   +1 more source

Achieving a Common Consolidated Corporate Tax Base in the EU

2005
This report analyses to what extent the objectives of International Financial Reporting Standards (IFRS) are compatible with basic tax principles and could form the starting point for achieving a common consolidated corporate tax base (CCCTB) in Europe.
M. Gammie, GIANNINI, SILVIA, A. Klemm, A. Oestreicher, P. Parascandolo, C. Spengel   +5 more
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The Common Consolidated Corporate Tax Base

2013
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The challenge of moving to a Common Consolidated Corporate Tax Base in the EU

2019
The introduction of a Common Consolidated Corporate Tax Base (CCCTB) in the European Union (EU) would substantially change the rules of the game in international taxation. According to the proposal by the European Commission (EC), the profits of a Multinational Enterprise (MNE) would no longer be assessed by using the arm's length principles and ...
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Taxing the Powerful, the Rise of Populism and the Crisis in Europe: The Case for the EU Common Consolidated Corporate Tax Base

International Politics, 2017
Jamie Morgan
exaly  

The Common Consolidated Corporate Tax Base and the UK tax system

2011
openaire   +1 more source