Achieving a common consolidated corporate tax base in the EU

著者

• Gammie, Malcolm
• Centre for European Policy Studies (Louvain-la-Neuve, Belgium)

書誌事項

Achieving a common consolidated corporate tax base in the EU

Malcolm Gammie ... [et al.]

Centre for European Policy Studies, c2005

注記

"December 2005"

"Report of a CEPS task force, November 2005"--Cover

Includes bibliographical references

内容説明・目次

内容説明

Continuing its authoritative work on EU tax policy and corporate tax convergence, CEPS assembled an expert task force in early 2004 to examine the relationship between accounting and tax measures of profit in anticipation of the 2005 adoption of international financial reporting standards (IFRS) for listed European companies. The group explored the extent to which the objectives of IFRS were compatible with basic tax principles and could form the starting point for achieving a common consolidated corporate tax base (CCCTB) in Europe. The report also identifies which elements of member states' tax systems must be considered to achieve convergence to a CCCTB from the starting point of IFRS. The task force also emphasizes, however, that a common corporate tax base among member states is not enough. Any CCCTB must be compatible with the EU's Lisbon objectives, which necessitate a single common tax base with consolidation and allocation, in a form that is competitive, efficient, and flexible.

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詳細情報

• NII書誌ID(NCID): BA79246460
• ISBN:
  • 9290795999
• 出版国コード: be
• タイトル言語コード: eng
• 本文言語コード: eng
• 出版地: Brussels
• ページ数/冊数: vi, 124 p.
• 大きさ: 24 cm
• 件名:
  • LCSH : Corporations -- Taxation -- European Union countries
  • LCSH : Taxation -- European Union countries