: Wolfgang Schön, Ulrich Schreiber, Christoph Spengel
: Wolfgang Schön, Ulrich Schreiber, Christoph Spengel
: A Common Consolidated Corporate Tax Base for Europe - Eine einheitliche Körperschaftsteuerbemessungsgrundlage für Europa Eine einheitliche Körperschaftsteuerbemessungsgrundlage für Europa
: Springer-Verlag
: 9783540794844
: 1
: CHF 87.10
:
: Internationales Recht, Ausländisches Recht
: English
: 184
: Wasserzeichen/DRM
: PC/MAC/eReader/Tablet
: PDF
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.
Preface5
Contents7
List of Contributors13
A. Concept and Necessity of a Common Tax Base – an academic introduction17
1. Introduction17
2. Company Taxation in the European Union18
3. Common Tax Base42
4. Implementation issues46
5. In Favour of a Minimum Corporate Tax Rate61
6. Conclusion62
B. Perspektiven der Konzernbesteuerung65
1. Einleitung65
2. Ansprüche an eine Konzernbesteuerung66
3. Sollbruchstellen im Konzernsteuerrecht71
4. Zum Verhältnis Betriebsstätten / Tochtergesellschaften79
5. Das Konzept einer einheitlichen Konzernsteuerbemessungsgrundlage80
C. Taxable Corporate Income – Common Structural Elements101
I. CCCTB: Der steuerpflichtige Unternehmensgewinn – gemeinsame Strukturelemente101
1. Einleitung101
2. Problemstellung101
3. Ausgangssituation103
4. Besteuerungsgrundsätze103
5. Ergebnis und Ausblick108
II. An optional and competitive CCCTB – a comprehensive approach to reach the Lisbon objectives –110
1. Aims of the CCCTB110
2. Underlying tax principles111
3. Important features of the CCCTB112
4. Conclusion116
D. Consolidation, Allocation and International Aspects129
I. Evaluating the Common Consolidated Corporate Tax Base129
1. Introduction129
2. The Commission’s Proposal: Formula Apportionment and Source Based Taxation130
3. An Alternative to the Commission’s Proposal: Separate Entity Accounting and Residence Based Taxation136
4. The Way to European Group Taxation139
5. Summary143
II. Europe Slowly Lurches to a Common Consolidated Corporate Tax Base: Issues at Stake144
1. Introduction144
2. What’s it all about?144
3. What are the Issues?146
4. Conclusions151
III. Panel Statements155
1. Les travaux du Forum confirment les problèmes de coût de conformité et de double imposition résultant des prix de transfert157
2. La suppression de cette contrainte implique des choix clairs dans la construction de l' ACCIS158
3. Les résultats du Forum pourraient-ils régler les problèmes de prix de transfert ?158
IV. Lessons of US Subnational Experience for EU CCCTB Iniative166
1. Historical lessons166
2. Political lessons167
3. Technical lessons169
4. Conclusion170
E. Administrative Aspects171
I. Administrative Aspekte einer Gemeinsamen Konsolidierten Körperschaftsteuerlichen Bemessungsgrundlage in der EU171
1. Einleitung171
2. Derzeitige Situation172
3. Angestrebte Situation172
4. Verwaltungsstrukturen und Abläufe172
5. Bestehende Verfahren 5.1 Amtshilferichtlinie2173
6. Anforderungen an ein Verwaltungssystem für die GKKB175
7. Grundsätzliche Möglichkeiten für eine Verwaltungsstruktur zur GKKB 7.1 Nationale Ebene175
8. Idealtypische Verwaltungsstruktur176
9. Idealtypisches Verwaltungsverfahren177
10. Sicherstellung der gleichmäßigen Auslegung179
11. Rechtsbehelfsverfahren180
12. Fazit182
II. Administrative Aspects of the CCCTB – a Business Perpective183
III. Panel Statements189