A common corporate tax base for Europe : an impact assessment of the draft council directive on a CC(C)TB
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The work A common corporate tax base for Europe : an impact assessment of the draft council directive on a CC(C)TB represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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A common corporate tax base for Europe : an impact assessment of the draft council directive on a CC(C)TB
Resource Information
The work A common corporate tax base for Europe : an impact assessment of the draft council directive on a CC(C)TB represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- A common corporate tax base for Europe : an impact assessment of the draft council directive on a CC(C)TB
- Language
- eng
- Summary
- After intensive and extensive preparation, the European Commission released the long-awaited proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB) on 16 March 2011. In the context of the Europe 2020 Strategy, major objectives of the proposed CCCTB are the elimination of transfer pricing concerns, the removal of double taxation due to conflicting tax claims between Member States and, of course, the reduction of tax compliance costs. However, as the second and the third step of the proposed CCCTB, i.e. the consolidation and the allocation mechanism, still suffer from considerable shortcomings, the authors recommend introducing the CCCTB in two steps. In this context, this paper focuses on the first step of a CCCTB, i.e. the common corporate tax base (CCTB). The paper combines qualitative and quantitative analyses on the key differences and similarities between the proposed CCTB and current tax accounting practice in all 27 Member States, Switzerland and the United States. It offers not only a broad geographical scope, but also great detail in analysing the differences in tax accounting and quantifying the change in tax burden induced by the introduction of a CCTB in each Member State, Switzerland and the United States
- Citation source
- In: World tax journal. - Amsterdam. - Vol. 4 (2012),
- Geographic coverage
- European Union
- Language note
- English
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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/resource/pVsOu9cw_fg/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/pVsOu9cw_fg/">A common corporate tax base for Europe : an impact assessment of the draft council directive on a CC(C)TB</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>