A common consolidated corporate tax base for Europe Eine einheitliche körperschaftsteuerbemessungsgrundlage für Europa
著者
書誌事項
A common consolidated corporate tax base for Europe
Springer Verlag, 2008
大学図書館所蔵 全6件
  青森
  岩手
  宮城
  秋田
  山形
  福島
  茨城
  栃木
  群馬
  埼玉
  千葉
  東京
  神奈川
  新潟
  富山
  石川
  福井
  山梨
  長野
  岐阜
  静岡
  愛知
  三重
  滋賀
  京都
  大阪
  兵庫
  奈良
  和歌山
  鳥取
  島根
  岡山
  広島
  山口
  徳島
  香川
  愛媛
  高知
  福岡
  佐賀
  長崎
  熊本
  大分
  宮崎
  鹿児島
  沖縄
  韓国
  中国
  タイ
  イギリス
  ドイツ
  スイス
  フランス
  ベルギー
  オランダ
  スウェーデン
  ノルウェー
  アメリカ
注記
Includes bibliographical references
内容説明・目次
内容説明
Preface This book contains the proceedings of the International Tax Conference on the c- th th mon consolidated corporate tax base (CCCTB) that was held in Berlin on 15 - 16 may 2007. The conference was jointly organised by the German Federal Ministry of Finance, the Centre for European Economic Research (ZEW), Mannheim, and the Max Planck Institute (MPI) for Intellectual Property, Competition and Tax Law, Munich. More than 250 participants from all over Europe and other regions, scholars, politicians, business people and tax administrators, discussed the Eu- pean Commission's proposal to establish a CCCTB. Three panels of tax experts evaluated the common tax base with respect to structural elements, consolidation, allocation, international aspects and administration. The conference made clear that the CCCTB has the potential to overcome some of the most intriguing problems of corporate income taxation within the Common Market. Common tax accounting rules substantially reduce compliance and administrative costs. Consolidation of a group's profits and losses effects cro- border loss compensation which removes a major tax obstacle for European cro- border investment. At the same time, tax planning with respect to financing and transfer pricing is pushed back within the European Union. Moreover, as far as the CCCTB applies, member states are able to remove tax provisions that are targeted at cross border tax evasion and that might be challenged by the jurisdiction of the Eu- pean Court of Justice.
目次
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 Koerperschaftsteuerlichen Bemessungsgrundlage in der EU.- Administrative Aspects of the CCCTB - a Business Perpective.- Panel Statements.
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