A Common Consolidated Corporate Tax Base for Europe – Eine einheitliche Körperschaftsteuerbemessungsgrundlage für Europa (English and German Edition)

the Introduction Of The Common Consolidated Corporate Tax Base As A Means For An Efficient And Equitable Taxation Of Multinational Enterprises In Europe Represents The Most Important Issue Of European Business Taxation. Starting In 2001, The Commission And The Member States Have Cooperated In Order To Develop An Innovative Technique For The Measurement And The Allocation Of Business Profits Within The European Union. This Venture Is Not Only The Most Ambitious Political Project Of The Current European Commission, It Also Challenges Traditional Legal And Economic Concepts Of Business Taxation. This Book Contains The Proceedings Of An International Tax Conference, Organised Under The Auspices Of The German Presidency In The European Union And Designed In Cooperation With The Centre For European Economic Research (mannheim) And The Max Planck Institute For Intellectual Property, Competition And Tax Law (munich) Including Presentations From European And American Academics And Tax Practitioners. die Einführung Einer Einheitlichen Körperschaftssteuerbemessungsgrundlage Als Mittel Zur Effizienten Wie Auch Gerechten Besteuerung Internationaler Unternehmen In Europa Hat Größte Bedeutung Für Die Europäische Unternehmensbesteuerung. Dieses Buch Setzt Sich Umfassend Mit Dem In Kooperation Der Kommission Mit Den Mitgliedsstaaten Seit Dem Jahre 2001 Verfolgten Projekt Auseinander, Das Traditionelle Rechtliche Und Wirtschaftliche Konzeptionen Zur Unternehmensbesteuerung In Frage Stellt. 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. "This book contains the proceedings of the International Tax Conference on the Common 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 European 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 cross-border loss compensation which removes a major tax obstacle for European cross-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 European Court of Justice."--Preface The introduction of the "Common Consolidated Corporate Tax Base" as a means for an efficient and equitable taxation of multinational enterprises in Europe represents the most important issue of European business taxation. Starting in 2001, the Commission and the Member States have cooperated in order to develop an innovative technique for the measurement and the allocation of business profits within the European Union. This venture is not only the most ambitious political project of the current European Commission, it also challenges traditional legal and economic concepts of business taxation. This book contains the proceedings of an International Tax Conference, organised under the auspices of the German Presidency in the European Union and designed in cooperation with the Centre for European Economic Research (Mannheim) and the Max Planck Institute for Intellectual Property, Competition and Tax Law (Munich) including presentations from European and American academics and tax practitioners. Die Einfuhrung einer einheitlichen Korperschaftssteuerbemessungsgrundlage als Mittel zur effizienten wie auch gerechten Besteuerung internationaler Unternehmen in Europa hat grosste Bedeutung fur die europaische Unternehmensbesteuerung. Dieses Buch setzt sich umfassend mit dem in Kooperation der Kommission mit den Mitgliedsstaaten seit dem Jahre 2001 verfolgten Projekt auseinander, das traditionelle rechtliche und wirtschaftliche Konzeptionen zur Unternehmensbesteuerung in Frage stellt Front Matter....Pages I-XVI Concept and Necessity of a Common Tax Base — an academic introduction....Pages 1-47 Perspektiven der Konzernbesteuerung....Pages 49-84 CCCTB: Der steuerpflichtige Unternehmensgewinn — gemeinsame Strukturelemente....Pages 85-93 An optional and competitive CCCTB — a comprehensive approach to reach the Lisbon objectives —....Pages 94-100 Panel Statements....Pages 101-111 Evaluating the Common Consolidated Corporate Tax Base....Pages 113-127 Europe Slowly Lurches to a Common Consolidated Corporate Tax Base: Issues at Stake....Pages 128-138 Panel Statements....Pages 139-149 Lessons of US Subnational Experience for EU CCCTB Iniative....Pages 150-154 Administrative Aspekte einer Gemeinsamen Konsolidierten Körperschaftsteuerlichen Bemessungsgrundlage in der EU....Pages 155-166 Administrative Aspects of the CCCTB — a Business Perpective....Pages 167-172 Panel Statements....Pages 173-183 Presents the important issue of European business taxation. This book contains the proceedings of an International Tax Conference, organized under the auspices of the German Presidency in the European Union.