The Resource The EU common consolidated corporate tax base
The EU common consolidated corporate tax base
Resource Information
The item The EU common consolidated corporate tax base represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item The EU common consolidated corporate tax base represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- In October 2016, the European Commission relaunched its plan to harmonize national income tax systems via the Common Consolidated Corporate Tax Base (CCCTB), perhaps the most ambitious reform of EU tax law ever attempted. This book offers an early analysis of this important proposal and its implications, covering issues such as the project's scope and main elements, international considerations, the relationship with OECD's base erosion and profit shifting (BEPS) initiative, consolidation, and anti-abuse rules. With selected papers first presented at a January 2017 conference hosted by the Amsterdam Centre for Tax Law, this volume focuses on such topics and issues as the following: - ways in which the proposed CCCTB is designed to preserve the competence of Member States to set their own tax rates; - reduction of the administrative burden for multinational companies; - incentives for research and development; - automatic cross-border relief within the EU; - detailed analysis of the proposal's formula apportionment regime; - proposed new controlled foreign company (CFC) rules; and, - interest limitation rule. Because of the commitment of many Member States to keep their corporate income tax systems competitive on a stand-alone basis, the proposed CCCTB is enormously controversial. This book provides insights into problems likely to arise and discusses the prospects of how the proposal is likely to be implemented
- Language
- eng
- Extent
- xxi, 241 p.
- Contents
-
- Chapter 1: Some introductory remarks on the relaunched CCTB/CCCTB proposals from a policy perspective
- Streek, J.L. van de
- ; p. 1-9
- Chapter 2: Principles and characteristics of CCTB after the relaunch
- Russo, R. (Ronald)
- ; p. 11-16
- Chapter 3: Depreciation rules and roll-over relief under the proposed CCTB Directive
- Vermeulen, H.
- ; p. 17-29
- Chapter 4: Allowance for growth and investment
- Grilli, S.
- ; p. 31-47
- Chapter 5: The R&D tax incentives
- Arginelli, P.
- ; p. 49-64
- Chapter 6: The participation exemption
- Helminen, M.
- ; p. 65-75
- Chapter 7: Cross-border loss relief under the proposed CCTB Directive
- Silva, B. Farinha Aniceto da
- ; p. 77-98
- Chapter 8: The arm's length standard : a blind spot in the CC(C)TB proposals
- Smit, D.S.
- ; p. 99-110
- Chapter 9: Exit tax
- Szudoczky, R.
- ; p. 111-122
- Chapter 10: Tax avoidance and the return of CC(C)TB
- Vanistendael, F.J.G.M.
- ; p. 123-138
- Chapter 11: Interest limitation rule
- Martini, R. (Ruben)
- ; p. 139-150
- Chapter 12: The switch-over clause
- Gutmann, D.
- ; p. 151-161
- Chapter 13: The controlled foreign company regime
- Haslehner, W.C.
- ; p. 163-181
- Chapter 14: The GAAR
- Seiler, M.
- ; p. 183-195
- Chapter 15: Consolidation within the CCCTB
- Munsterman, F.
- ; p. 197-204
- Chapter 16: Tax competition within the European Union revisited : is the relaunched CCCTB a solution?
- Wilde, M.F. de
- ; p. 205-233
- Chapter 17: Procedural and administrative aspects of the CCCTB
- Douma, S.C.W.
- ; p. 235-241
- Isbn
- 9789041192684
- Label
- The EU common consolidated corporate tax base
- Title
- The EU common consolidated corporate tax base
- Language
- eng
- Summary
- In October 2016, the European Commission relaunched its plan to harmonize national income tax systems via the Common Consolidated Corporate Tax Base (CCCTB), perhaps the most ambitious reform of EU tax law ever attempted. This book offers an early analysis of this important proposal and its implications, covering issues such as the project's scope and main elements, international considerations, the relationship with OECD's base erosion and profit shifting (BEPS) initiative, consolidation, and anti-abuse rules. With selected papers first presented at a January 2017 conference hosted by the Amsterdam Centre for Tax Law, this volume focuses on such topics and issues as the following: - ways in which the proposed CCCTB is designed to preserve the competence of Member States to set their own tax rates; - reduction of the administrative burden for multinational companies; - incentives for research and development; - automatic cross-border relief within the EU; - detailed analysis of the proposal's formula apportionment regime; - proposed new controlled foreign company (CFC) rules; and, - interest limitation rule. Because of the commitment of many Member States to keep their corporate income tax systems competitive on a stand-alone basis, the proposed CCCTB is enormously controversial. This book provides insights into problems likely to arise and discusses the prospects of how the proposal is likely to be implemented
- Geographic coverage
-
- European Union
- Europe
- Index
- no index present
- Language note
- English
- Literary form
- non fiction
- http://library.link/vocab/relatedWorkOrContributorName
-
- Weber, D. (Dennis)
- Streek, J.L. van de
- Series statement
- Eucotax series on European taxation
- Series volume
- volume 58
- http://library.link/vocab/subjectName
-
- CCCTB
- harmonization of tax
- tax system
- EU tax law
- BEPS
- tax rate
- MNE
- tax incentive
- R&D
- participation exemption
- formulary apportionment
- CFC
- corporate income tax
- cross-border loss relief
- arm's length principle
- exit tax
- interest deduction
- switchover clause
- GAAR
- tax competition
- Label
- The EU common consolidated corporate tax base
- Contents
-
- Chapter 1: Some introductory remarks on the relaunched CCTB/CCCTB proposals from a policy perspective
- Streek, J.L. van de
- ; p. 1-9
- Chapter 2: Principles and characteristics of CCTB after the relaunch
- Russo, R. (Ronald)
- ; p. 11-16
- Chapter 3: Depreciation rules and roll-over relief under the proposed CCTB Directive
- Vermeulen, H.
- ; p. 17-29
- Chapter 4: Allowance for growth and investment
- Grilli, S.
- ; p. 31-47
- Chapter 5: The R&D tax incentives
- Arginelli, P.
- ; p. 49-64
- Chapter 6: The participation exemption
- Helminen, M.
- ; p. 65-75
- Chapter 7: Cross-border loss relief under the proposed CCTB Directive
- Silva, B. Farinha Aniceto da
- ; p. 77-98
- Chapter 8: The arm's length standard : a blind spot in the CC(C)TB proposals
- Smit, D.S.
- ; p. 99-110
- Chapter 9: Exit tax
- Szudoczky, R.
- ; p. 111-122
- Chapter 10: Tax avoidance and the return of CC(C)TB
- Vanistendael, F.J.G.M.
- ; p. 123-138
- Chapter 11: Interest limitation rule
- Martini, R. (Ruben)
- ; p. 139-150
- Chapter 12: The switch-over clause
- Gutmann, D.
- ; p. 151-161
- Chapter 13: The controlled foreign company regime
- Haslehner, W.C.
- ; p. 163-181
- Chapter 14: The GAAR
- Seiler, M.
- ; p. 183-195
- Chapter 15: Consolidation within the CCCTB
- Munsterman, F.
- ; p. 197-204
- Chapter 16: Tax competition within the European Union revisited : is the relaunched CCCTB a solution?
- Wilde, M.F. de
- ; p. 205-233
- Chapter 17: Procedural and administrative aspects of the CCCTB
- Douma, S.C.W.
- ; p. 235-241
- Extent
- xxi, 241 p.
- Isbn
- 9789041192684
- Isbn Type
- (e-Book)
- Label
- The EU common consolidated corporate tax base
- Contents
-
- Chapter 1: Some introductory remarks on the relaunched CCTB/CCCTB proposals from a policy perspective
- Streek, J.L. van de
- ; p. 1-9
- Chapter 2: Principles and characteristics of CCTB after the relaunch
- Russo, R. (Ronald)
- ; p. 11-16
- Chapter 3: Depreciation rules and roll-over relief under the proposed CCTB Directive
- Vermeulen, H.
- ; p. 17-29
- Chapter 4: Allowance for growth and investment
- Grilli, S.
- ; p. 31-47
- Chapter 5: The R&D tax incentives
- Arginelli, P.
- ; p. 49-64
- Chapter 6: The participation exemption
- Helminen, M.
- ; p. 65-75
- Chapter 7: Cross-border loss relief under the proposed CCTB Directive
- Silva, B. Farinha Aniceto da
- ; p. 77-98
- Chapter 8: The arm's length standard : a blind spot in the CC(C)TB proposals
- Smit, D.S.
- ; p. 99-110
- Chapter 9: Exit tax
- Szudoczky, R.
- ; p. 111-122
- Chapter 10: Tax avoidance and the return of CC(C)TB
- Vanistendael, F.J.G.M.
- ; p. 123-138
- Chapter 11: Interest limitation rule
- Martini, R. (Ruben)
- ; p. 139-150
- Chapter 12: The switch-over clause
- Gutmann, D.
- ; p. 151-161
- Chapter 13: The controlled foreign company regime
- Haslehner, W.C.
- ; p. 163-181
- Chapter 14: The GAAR
- Seiler, M.
- ; p. 183-195
- Chapter 15: Consolidation within the CCCTB
- Munsterman, F.
- ; p. 197-204
- Chapter 16: Tax competition within the European Union revisited : is the relaunched CCCTB a solution?
- Wilde, M.F. de
- ; p. 205-233
- Chapter 17: Procedural and administrative aspects of the CCCTB
- Douma, S.C.W.
- ; p. 235-241
- Extent
- xxi, 241 p.
- Isbn
- 9789041192684
- Isbn Type
- (e-Book)
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/The-EU-common-consolidated-corporate-tax/Xdt3XKywltg/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-EU-common-consolidated-corporate-tax/Xdt3XKywltg/">The EU common consolidated corporate tax base</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
