ISBN:
9783540794844
Language:
English
Pages:
Online-Ressource (digital)
Series Statement:
SpringerLink
Series Statement:
Bücher
Parallel Title:
Buchausg. u.d.T. A common consolidated corporate tax base for Europe
Keywords:
EU-Steuerrecht
;
Unternehmensbesteuerung
;
Körperschaftsteuer
;
EU-Staaten
;
Public law
;
Public finance
;
Europe Economic policy
;
Taxation
;
Law
;
Law
;
Public law
;
Public finance
;
Europe Economic policy
;
Taxation
;
Konferenzschrift 2007
;
Konferenzschrift
;
Europäische Union
;
Multinationales Unternehmen
;
Körperschaftsteuer
;
Bemessungsgrundlage
;
Europa
;
Körperschaftsteuer
;
Besteuerungsgrundlage
;
Europa
;
Körperschaftsteuer
;
Besteuerungsgrundlage
;
Berlin
Abstract:
The introduction of the 'Common Consolidated Corporate Tax Base' as a means for an efficient and equitable taxation of multinational enterprises in Europe represents the most important issue of European business taxation. Starting in 2001, the Commission and the Member States have cooperated in order to develop an innovative technique for the measurement and the allocation of business profits within the European Union. This venture is not only the most ambitious political project of the current European Commission, it also challenges traditional legal and economic concepts of business taxation. This book contains the proceedings of an International Tax Conference, organised under the auspices of the German Presidency in the European Union and designed in cooperation with the Centre for European Economic Research (Mannheim) and the Max Planck Institute for Intellectual Property, Competition and Tax Law (Munich) including presentations from European and American academics and tax practitioners.
Description / Table of Contents:
Contents; A. Concept and Necessity of a Common Tax Base -an academic introduction; 1. Introduction; 2. Company Taxation in the European Union; 3. Common Tax Base; 4. Implementation issues; 5. In Favour of a Minimum Corporate Tax Rate; 6. Conclusion; B. Perspektiven der Konzernbesteuerung; 1. Einleitung; 2. Ansprüche an eine Konzernbesteuerung; 3. Sollbruchstellen im Konzernsteuerrecht; 4. Zum Verhältnis Betriebsstätten / Tochtergesellschaften; 5. Das Konzept einer einheitlichen Konzernsteuerbemessungsgrundlage; C. Taxable Corporate Income - Common Structural Elements
Description / Table of Contents:
I. CCCTB: Der steuerpflichtige Unternehmensgewinn -gemeinsame Strukturelemente1. Einleitung; 2. Problemstellung; 3. Ausgangssituation; 4. Besteuerungsgrundsätze; 5. Ergebnis und Ausblick; II. An optional and competitive CCCTB- a comprehensive approach to reach the Lisbon objectives -; 1. Aims of the CCCTB; 2. Underlying tax principles; 3. Important features of the CCCTB; 4. Conclusion; III. Panel Statements; 1. Martina Baumgärtel; 2. Christian Comolet-Tirman; 3. Peter Essers; 4. Malcolm Gammie; D. Consolidation, Allocation and International Aspects
Description / Table of Contents:
I. Evaluating the Common Consolidated Corporate Tax Base1. Introduction; 2. The Commission's Proposal: Formula Apportionmentand Source Based Taxation; 3. An Alternative to the Commission's Proposal:Separate Entity Accounting and Residence Based Taxation; 4. The Way to European Group Taxation; 5. Summary; II. Europe Slowly Lurches to a Common Consolidated CorporateTax Base: Issues at Stake; 1. Introduction; 2. What's it all about?; 3. What are the Issues?; 4. Conclusions; III. Panel Statements; 1. Mary Bennett; 2. Bruno Gibert; 3. Michael Lang; 4. Ivar Nordland
Description / Table of Contents:
IV. Lessons of US Subnational Experience for EU CCCTB Iniative1. Historical lessons; 2. Political lessons; 3. Technical lessons; 4. Conclusion; E. Administrative Aspects; I. Administrative Aspekte einer Gemeinsamen KonsolidiertenKörperschaftsteuerlichen Bemessungsgrundlage in der EU; 1. Einleitung; 2. Derzeitige Situation; 3. Angestrebte Situation; 4. Verwaltungsstrukturen und Abläufe; 5. Bestehende Verfahren; 6. Anforderungen an ein Verwaltungssystem für die GKKB; 7. Grundsätzliche Möglichkeiten für eine Verwaltungsstruktur zur GKKB; 8. Idealtypische Verwaltungsstruktur
Description / Table of Contents:
9. Idealtypisches Verwaltungsverfahren10. Sicherstellung der gleichmäßigen Auslegung; 11. Rechtsbehelfsverfahren; 12. Fazit; II. Administrative Aspects of the CCCTB - a Business Perpective; III. Panel Statements; 1. María Teresa Soler Roch; 2. Miklós Kok; 3. Matthias Mors; 4. Philip Baker
Note:
Description based upon print version of record
DOI:
10.1007/978-3-540-79484-4
URL:
Volltext
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