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

By Christoph Spengel,York Zöllkau

The learn performed through the Centre of eu monetary study (ZEW), the college of Mannheim and Ernst & younger contributes to the continuing overview of the thought for a Draft Council Directive on a typical Consolidated company Tax Base (CC(C)TB) published by means of the eu fee on March sixteen, 2011. For the 1st time, info at the choice of taxable source of revenue less than the proposed Council Directive are in comparison to triumphing company tax accounting laws in all 27 Member States, Switzerland and the USA. The examine offers proof at the scope of adjustments and similarities among nationwide tax accounting rules and the Directive’s therapy in an entire, but concise shape. according to this entire 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 legislations. Readers looking a foundation for taking an energetic half within the public debate will discover a useful resource of knowledge and a primary impact of the way the proposed CC(C)TB may impact company tax burdens within the ecu Union.

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