with the opportunity to determine taxable income according to a common set of tax rules throughout the EU. Moreover ..... The full Draft Council Directive on a Common Consolidated Corporate Tax Base (CCCTB) is available for download under ... The international comparison, however, neither intends to evaluate the tax.

(1) Determination of corporate taxable income of group members based on a har- ... of Taxable Income: An International Comparison .... with Different Degree of International Cooperation. Common Corporate Tax Base throughout the EU ( CCTB). Common Corporate. Consolidated Tax Base throughout the EU (CCCTB) .

icy option is the introduction of a Common Corporate Tax Base (CCTB) that would replace the current 27 tax codes for the computation of taxable income across member states by a single and ... of Goettingen and is director of the Institute for Domestic and International Taxation as well as Research Asso- ciate at the Centre ...

Mar 16, 2011 ... on a Common Consolidated Corporate Tax Base (CCCTB). {COM(2011) 121 final} .... The framework of the acquis communautaire in the field of corporate income taxation 60. Annex 3. The samples of ... comparison of current situation and a situation after reform at EU level of corporate income tax systems .

the majority of countries recognize tax deductible expenses only in periods when actual payment is made. This is crucial in the context of the harmonization of business income taxation within the European Union. Since the Draft Council directive on a common consolidated corporate tax base (CCCTB)1 allows to.

Oct 25, 2016 ... Common corporate tax base (CCTB). The European Commission has decided to re-launch the common consolidated corporate tax base (CCCTB) project in a two -step approach, ... 1 For a brief historical summary of international tax and transnational companies see for instance 'Towards unitary taxation of.

Missing data and its impact on the CCCTB determination. Danuše Nerudováa ... Common Consolidated Corporate Tax Base (hereinafter as CCCTB), under which, companies opting for the system ... by Solilova and Nerudova (2013) arm's length transfer prices have significant impact on both the taxable income (and.

4 | Tax competition and the proposed common tax base for Corporate Income Tax in Europe: suggested strategies. State in ... integrated worldwide tax framework and reexamine many branches of international tax law. The ... of the Member States with respect to CIT and the impact of the CCCTB on the definition of their CIT.

1. “The first scenario is a “no-change”. This scenar- io is left on one side, as it would imply that the. CCCTB is condemned. 2. The second scenario consists of providing com- panies with the possibility to opt for a Common. Corporate Tax Base for the determination of taxable income resulting from their EU-wide activities.

Re-launch of the Common Consolidated Corporate Tax Base (CCCTB). LEAD DG – RESPONSIBLE ... international community that the current rules for corporate taxation no longer fit the modern context. Corporate income is taxed at national level, but the economic environment has become more globalised, mobile and ...

The European Commission´s Proposal for a Common Consolidated Corporate Tax Base by. Clemens Fuest a .... Since the rules for the determination of taxable income differ widely across member states, it ..... 21 In principle, these criteria may be used to compare the CCCTB proposal to the existing system of separate.

Feb 6, 2017 ... Common Corporate Tax. Base (CCTB). Intended to apply from. 1 January 2019. Step 2: Adoption of. Common Consolidated. Corporate Tax Base .... of the AGI equity base leads to taxable income. Example. 1.1.2019: a company with a participation in a subsidiary joins the CCTB. ➢ 1.1.2019: tax value of the ...

Forms of business. 13. Setting up a business. 15. Taxation in the Netherlands. 16 . Rulings and cooperative compliance. 17. International influence. 19. Dutch taxes ..... With a competitive statutory corporate income tax rate compared to the rest of Europe – 20 per cent .... introduction of a Common Corporate Tax Base ( CCTB).

ing several issues related to the impact of taxation on the financial decision- making of companies. ... Moreover, I investigate how international tax consolidation .... Formulary Apportionment and to introduce a Common Consolidated Corporate. Tax Base (CCCTB). For the purposes of taxing the income of companies active in.

Given this, there is a widespread view that greater coordination of corporate taxation is ... At the international level, efforts to coordinate corporate ... common set of rules for the calculation of taxable profits of companies operating in EU Member States participating in the CCCTB. The common tax base would be consolidated, ...

175 (2007). 11 Christoph Spengel, York Zöllkau (editors), Common Corporate Tax Base (CC(C)TB) and. Determination of Taxable Income. An International Comparison, p. 5 (2012). 12 European Commission. COUNCIL DIRECTIVE on a Common Consolidated Corporate. Tax Base (CCCTB), p. 4 (2011) (available at.

Commission (2001b) has suggested that EU Member. States consider adopting a Common Consolidated. Corporate Tax Base (CCCTB). Under the CCCTB, a ... Taxable income, the consolidated group, and the apportionment formula would be defined uniformly throughout the EU. Tax harmonization is not intended to ...

Sep 21, 2017 ... The taxation of the digital economy is part of the Juncker Commission's fair taxation agenda. .... the Common Consolidated Corporate Tax Base (CCCTB), which was re-launched by the Commission in ... International permanent establishment rules are used to determine how much a company should be.

Sep 6, 2017 ... the wealth tax, streamline the taxation of portfolio income (interest and dividends) , and further .... The corporate tax base in France is broadly consistent with international practice, but features ..... introduce a Common Consolidated Corporate Tax Base (CCCTB), which envisages a super deduction for R&D ...

on a Common Consolidated Corporate Tax Base (CCCTB).1 The CCCTB ... [ 2011] Tax Notes. International 471. 5. , accessed 16 January 2012. ..... method.59 The latter calculates taxable income by comparing the value of the.