Common Corporate Tax Base (CC(C)TB) and Determination of by Christoph Spengel,York Zöllkau

By Christoph Spengel,York Zöllkau

The learn performed via the Centre of ecu fiscal examine (ZEW), the collage of Mannheim and Ernst & younger contributes to the continuing review of the inspiration for a Draft Council Directive on a typical Consolidated company Tax Base (CC(C)TB) published by way of the eu fee on March sixteen, 2011. For the 1st time, information at the selection of taxable source of revenue less than the proposed Council Directive are in comparison to winning company tax accounting laws in all 27 Member States, Switzerland and the USA. The research provides proof at the scope of variations and similarities among nationwide tax accounting laws and the Directive’s remedy in an entire, but concise shape. in keeping with this complete comparability, it is going directly to speak about ultimate open questions and alterations wanted if the Directive is to be carried out in nationwide tax legislation. Readers looking a foundation for taking an energetic half within the public debate will discover a useful resource of data and a primary effect of ways the proposed CC(C)TB could have an effect on company tax burdens within the ecu Union.

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