A Common Consolidated Corporate Tax Base for Europe — Eine einheitliche Körperschaftsteuerbemessungsgrundlage für Europa

  • Wolfgang Schön
  • Ulrich Schreiber
  • Christoph Spengel
Conference proceedings

DOI: 10.1007/978-3-540-79484-4

Table of contents

  1. Front Matter
    Pages I-XVI
  2. Concept and Necessity of a Common Tax Base — an academic introduction

  3. Perspektiven der Konzernbesteuerung

    1. Wolfgang Schön
      Pages 49-84
  4. Taxable Corporate Income — Common Structural Elements

  5. Consolidation, Allocation and International Aspects

  6. Administrative Aspects

About these proceedings

Introduction

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.

Keywords

Bemessungsgrundlage Besteuerung European Taxation Formula Apportionment Group Taxation Konzernbesteuerung Körperschaftssteuer Körperschaftsteuer Profit Measurement Unternehmensbesteuerung

Editors and affiliations

  • Wolfgang Schön
    • 1
  • Ulrich Schreiber
    • 2
  • Christoph Spengel
    • 2
  1. 1.Property, Competition and Tax LawMax Planck Institute for IntellectualMunich
  2. 2.Chair of Business Administration & Taxation and Center for European Economic Research (ZEW)University of MannheimMannheim

Bibliographic information

  • Copyright Information Springer-Verlag Berlin Heidelberg 2008
  • Publisher Name Springer, Berlin, Heidelberg
  • eBook Packages Humanities, Social Sciences and Law
  • Print ISBN 978-3-540-79483-7
  • Online ISBN 978-3-540-79484-4