Common Corporate Tax Base (CC(C)TB) and Determination of Taxable Income

An International Comparison
2012
ISBN: 978-3-642-28432-8
Verlag: Springer

Buch, Englisch, 104 Seiten, HC runder Rücken kaschiert, Format (B × H): 160 mm x 241 mm, Gewicht: 371 g

The study conducted by the Centre of European Economic Research (ZEW), the University of Mannheim and Ernst & Young contributes to the ongoing evaluation of the proposal for a Draft Council Directive on a Common Consolidated Corporate Tax Base (CC(C)TB) released by the European Commission on March 16, 2011. For the first time, details on the determination of taxable income under the proposed Council Directive are compared to prevailing corporate tax accounting regulations in all 27 Member States, Switzerland and the US. The study presents evidence on the scope of differences and similarities between national tax accounting regulations and the Directive’s treatment in a complete, yet concise form. Based on this comprehensive comparison, it goes on to discuss remaining open questions and adjustments needed if the Directive is to be implemented in national tax law. Readers seeking a basis for taking an active part in the public debate will find a valuable source of information and a first impression of how the proposed CC(C)TB would affect corporate tax burdens in the European Union.

Zielgruppe

Research

Autoren/Hrsg.

Zöllkau, York

Spengel, Christoph

Fachgebiete

• Rechtswissenschaften Ausländisches Recht Österreich
• Rechtswissenschaften Steuerrecht Internationales und Europäisches Steuer-, Bilanz- und Rechnungslegungsrecht
• Rechtswissenschaften Ausländisches Recht Westeuropa, Südeuropa
• Rechtswissenschaften Ausländisches Recht Mittel- und Osteuropa, Russland
• Rechtswissenschaften Steuerrecht Unternehmenssteuerrecht, Investitionszulage
• Rechtswissenschaften Recht, Rechtswissenschaft Allgemein Rechtsvergleichung
• Rechtswissenschaften Ausländisches Recht Nordeuropa (Skandinavien)
• Rechtswissenschaften Ausländisches Recht Common Law (UK, USA, Australien u.a.)
• Rechtswissenschaften Steuerrecht Bilanz- und Bilanzsteuerrecht, Rechnungslegung, Betriebliches Steuerwesen

Inhaltsverzeichnis

Introduction.- Common Corporate (Consolidated) Tax Base: Some Institutional Details.- The Determination of Taxable Income: A Comparison of the CC(C)TB Proposal and Current Practice in the EU Member States, Switzerland and the United States.- Results.- Summary of Conclusion.