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The Resource The EU common consolidated corporate tax base

The EU common consolidated corporate tax base

Label
The EU common consolidated corporate tax base
Title
The EU common consolidated corporate tax base
Contributor
Subject
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
  • research and development
  • 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
Instantiates
Publication
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
9789041192332
Isbn Type
(print)
Label
The EU common consolidated corporate tax base
Publication
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
9789041192332
Isbn Type
(print)

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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