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

• Corporate Author: SpringerLink (Online service)
• Other Authors: Schön, Wolfgang (Editor), Schreiber, Ulrich (Editor), Spengel, Christoph (Editor)
• Format: Electronic eBook
• Language: English
• Published: Berlin, Heidelberg : Springer Berlin Heidelberg, 2008.
• Subjects: Law.; Tax accounting.; Tax laws.; International law.; Trade.; European Economic Community literature.; International Economic Law, Trade Law.; European Law.; Business Taxation/Tax Law.; European Integration.

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 Res...

Table of Contents:

• Concept and Necessity of a Common Tax Base — an academic introduction
• Concept and Necessity of a Common Tax Base — an academic introduction
• Perspektiven der Konzernbesteuerung
• Perspektiven der Konzernbesteuerung
• Taxable Corporate Income — Common Structural Elements
• CCCTB: Der steuerpflichtige Unternehmensgewinn — gemeinsame Strukturelemente
• An optional and competitive CCCTB — a comprehensive approach to reach the Lisbon objectives —
• Panel Statements
• Consolidation, Allocation and International Aspects
• Evaluating the Common Consolidated Corporate Tax Base
• Europe Slowly Lurches to a Common Consolidated Corporate Tax Base: Issues at Stake
• Panel Statements
• Lessons of US Subnational Experience for EU CCCTB Iniative
• Administrative Aspects
• Administrative Aspekte einer Gemeinsamen Konsolidierten Körperschaftsteuerlichen Bemessungsgrundlage in der EU
• Administrative Aspects of the CCCTB — a Business Perpective
• Panel Statements.