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A Common Consolidated Corporate Tax Base for Europe — Eine einheitliche Körperschaftsteuerbemessungsgrundlage für Europa [electronic resource] /edited by Wolfgang Schön, Ulrich Schreiber, Christoph Spengel.

by Schön, Wolfgang [editor.]; Schreiber, Ulrich [editor.]; Spengel, Christoph [editor.]; SpringerLink (Online service).
Material type: materialTypeLabelBookPublisher: Berlin, Heidelberg : Springer Berlin Heidelberg, 2008.Description: online resource.ISBN: 9783540794844.Subject(s): Law | Public law | Public finance | Europe -- Economic policy | Taxation | Law | European Law/Public International Law | Financial Law/Fiscal Law | European Integration | Business TaxationOnline resources: Click here to access online
Contents:
Concept and Necessity of a Common Tax Base — an academic introduction -- Concept and Necessity of a Common Tax Base — an academic introduction -- Perspektiven der Konzernbesteuerung -- Perspektiven der Konzernbesteuerung -- Taxable Corporate Income — Common Structural Elements -- CCCTB: Der steuerpflichtige Unternehmensgewinn — gemeinsame Strukturelemente -- An optional and competitive CCCTB — a comprehensive approach to reach the Lisbon objectives — -- Panel Statements -- Consolidation, Allocation and International Aspects -- Evaluating the Common Consolidated Corporate Tax Base -- Europe Slowly Lurches to a Common Consolidated Corporate Tax Base: Issues at Stake -- Panel Statements -- Lessons of US Subnational Experience for EU CCCTB Iniative -- Administrative Aspects -- Administrative Aspekte einer Gemeinsamen Konsolidierten Körperschaftsteuerlichen Bemessungsgrundlage in der EU -- Administrative Aspects of the CCCTB — a Business Perpective -- Panel Statements.
In: Springer eBooksSummary: The introduction of the "Common Consolidated Corporate Tax Base" as a means for an efficient and equitable taxation of multinational enterprises in Europe represents the most important issue of European business taxation. Starting in 2001, the Commission and the Member States have cooperated in order to develop an innovative technique for the measurement and the allocation of business profits within the European Union. This venture is not only the most ambitious political project of the current European Commission, it also challenges traditional legal and economic concepts of business taxation. This book contains the proceedings of an International Tax Conference, organised under the auspices of the German Presidency in the European Union and designed in cooperation with the Centre for European Economic Research (Mannheim) and the Max Planck Institute for Intellectual Property, Competition and Tax Law (Munich) including presentations from European and American academics and tax practitioners.
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Concept and Necessity of a Common Tax Base — an academic introduction -- Concept and Necessity of a Common Tax Base — an academic introduction -- Perspektiven der Konzernbesteuerung -- Perspektiven der Konzernbesteuerung -- Taxable Corporate Income — Common Structural Elements -- CCCTB: Der steuerpflichtige Unternehmensgewinn — gemeinsame Strukturelemente -- An optional and competitive CCCTB — a comprehensive approach to reach the Lisbon objectives — -- Panel Statements -- Consolidation, Allocation and International Aspects -- Evaluating the Common Consolidated Corporate Tax Base -- Europe Slowly Lurches to a Common Consolidated Corporate Tax Base: Issues at Stake -- Panel Statements -- Lessons of US Subnational Experience for EU CCCTB Iniative -- Administrative Aspects -- Administrative Aspekte einer Gemeinsamen Konsolidierten Körperschaftsteuerlichen Bemessungsgrundlage in der EU -- Administrative Aspects of the CCCTB — a Business Perpective -- Panel Statements.

The introduction of the "Common Consolidated Corporate Tax Base" as a means for an efficient and equitable taxation of multinational enterprises in Europe represents the most important issue of European business taxation. Starting in 2001, the Commission and the Member States have cooperated in order to develop an innovative technique for the measurement and the allocation of business profits within the European Union. This venture is not only the most ambitious political project of the current European Commission, it also challenges traditional legal and economic concepts of business taxation. This book contains the proceedings of an International Tax Conference, organised under the auspices of the German Presidency in the European Union and designed in cooperation with the Centre for European Economic Research (Mannheim) and the Max Planck Institute for Intellectual Property, Competition and Tax Law (Munich) including presentations from European and American academics and tax practitioners.

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