By Wolfgang Schön,Ulrich Schreiber,Christoph Spengel

ISBN-10: 3540794832

ISBN-13: 9783540794837

ISBN-10: 3642098428

ISBN-13: 9783642098420

Preface This booklet comprises the lawsuits of the foreign Tax convention at the c- th th mon consolidated company tax base (CCCTB) that was once held in Berlin on 15 – sixteen may possibly 2007. The convention was once together organised by way of the German Federal Ministry of Finance, the Centre for eu fiscal study (ZEW), Mannheim, and the Max Planck Institute (MPI) for highbrow estate, festival and Tax legislation, Munich. greater than 250 contributors from everywhere Europe and different areas, students, politicians, enterprise humans and tax directors, mentioned the european- pean Commission’s suggestion to set up a CCCTB. 3 panels of tax specialists evaluated the typical tax base with recognize to structural parts, consolidation, allocation, overseas features and management. The convention made transparent that the CCCTB has the capability to beat probably the most fascinating difficulties of company source of revenue taxation in the universal industry. universal tax accounting ideas considerably decrease compliance and administrative charges. Consolidation of a group’s earnings and losses results cro- border loss repayment which gets rid of an enormous tax main issue for eu cro- border funding. even as, tax making plans with appreciate to financing and move pricing is driven again in the eu Union. in addition, so far as the CCCTB applies, member states may be able to eliminate tax provisions which are designated at pass border tax evasion and that may be challenged by means of the jurisdiction of the european- pean courtroom of Justice.

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A Common Consolidated Corporate Tax Base for Europe – Eine einheitliche Körperschaftsteuerbemessungsgrundlage für Europa by Wolfgang Schön,Ulrich Schreiber,Christoph Spengel

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