Object

PLMET:

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Title:

Direct taxation in the EU: the common corporate tax base as the next sub-step towards harmonization

Creator:

Herzig, Norbert   Kuhr, Johannes

Subject and Keywords:

European Union   Corporate Tax   Corporate Tax Base (CCTB)  
Unia Europejska   opodatkowanie osób prawnych   podstawa opodatkowania

Abstract:

This paper analyzes the Common Corporate Tax Base (CCTB) as an interim alternative to the proposal of a Council directive on a Common Consolidated Corporate Tax Base (CCCTB). The CCCTB concept does not only include common rules for determining the tax base like the CCTB but also the steps of consolidation and subsequent formula apportionment. Therefore, the paper starts by showing that particularly these second and third steps of the CCCTB project meet fierce political opposition from several Member States and do leave leeway for tax planning. Afterwards, the CCCTB proposal's approach to common rules for determining the tax base is evaluated, i.e. tested for its suitability as a point of departure for drafting a CCTB. Finally, various other aspects of the proposal are examined in light of a CCTB without consolidation.

Place of publishing:

Wrocław

Publisher:

University of Wroclaw. Faculty of Law, Administration & Economics

Contributor:

Kozłowski, Artur. Editor-in-Chief

Date issued:

2011

Resource Type:

text  
tekst

Detailed Type:

article  
artykuł

Identifier:

oai:repozytorium.uni.wroc.pl:131336   eISSN 2084-1264

DOI:

10.2478/wrlae-2013-0024

Language:

eng

Abstract Language :

eng

Relation:

Wroclaw Review of Law, Administration & Economics, vol.1, no.2, 2014, pp.1-12

Is version of:

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Access rights:

Attribution  
Uznanie autorstwa

License:

Creative Commons - Attribution (CC BY 4.0)  
Creative Commons - Uznanie autorstwa (CC BY 4.0)

Rights holder:

Copyright by Wroclaw Review of Law, Administration & Economics, published by Sciendo

Autor opisu:

WR U/PAdbg