scholarly journals A Common Corporate Tax Base for Europe: An Impact Assessment of the Draft Council Directive on a CC(C)TB

2012 ◽  
Author(s):  
Christoph Spengel ◽  
Martina Ortmann-Babel ◽  
Benedikt Zinn ◽  
Sebastian Matenaer
Keyword(s):  
Impact Assessment ◽  
Corporate Tax ◽  
Tax Base ◽  
Council Directive

Deduction of notional interest on equity according to the draft of the European Commission for a Council Directive on a Common Corporate Tax Base

2018 ◽  
Vol 67 (3) ◽  
pp. 308-331 ◽  
Author(s):  
Manfred Rose
Keyword(s):  
European Commission ◽  
Corporate Tax ◽  
Tax Base ◽  
Council Directive

Abstract Der Beitrag untersucht die von der Europäischen Kommission 2016 im Entwurf für eine neue Richtlinie des Rates über eine gemeinsame Körperschaftsteuer-Bemessungsgrundlage vorgeschlagenen Regeln zum Abzug fiktiver Zinsen auf neu gebildetes Eigenkapital. Geprüft wird, ob hiermit die in den meisten Ländern der EU bestehende steuerliche Diskriminierung der Investitionsfinanzierung mit Eigenkapital beseitigt wird. Nach vereinfachten Investitionsrechnungen werden die Unternehmen dazu veranlasst, mehr eigenfinanzierte Investitionen zu tätigen. Mit einer gegenüber dem Kommissionsvorschlag modifizierten Bestimmung des steuerlich relevanten Eigenkapitals wird es möglich, die für die Harmonisierung der Bemessungsgrundlagen so bedeutsame Neutralität des steuerlichen Bewertungsrechts sowie eine steuerliche Gleichbehandlung unterschiedlicher Zeitverläufe von Investitionserträgen zu gewährleisten.

scholarly journals CFC rules in the context of the proposed CCCTB directive

2011 ◽  
Vol 59 (7) ◽  
pp. 363-370
Author(s):  
Veronika Sobotková
Keyword(s):  
Tax Avoidance ◽  
The European Union ◽  
Corporate Tax ◽  
Tax Base ◽  
Tax Preference ◽  
Cross Border ◽  
Council Directive ◽  
Pros And Cons ◽  
Low Costs ◽  
Cfc Rules

In the proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB) there have been introduced a specific anti-abuse provisions, CFC rules. These rules are aimed at tax evasions and tax avoidance. The basic principle is the protection of the tax base against erosion through practices of artificial income shifting. Generally, CFC rules prevent tax avoidance in a state of a shareholder by denying the deferred taxation of profits generated by its controlled company, which is a resident in a tax preference jurisdiction. Even thought the CCCTB directive would be aided easier and low-costs cross-border business as well as it would be restricted the harmful tax competition there are questions whether it is advisable to introduce these rules into such system of the CCCTB, whether these rules are compatible with the CCCTB and whether it is regulated properly. So, the focus of this paper rests on the interaction of the proposed CCCTB directive with existing CFC rules in the European Union. The paper deals with pros and cons, economic and legal perspectives these rules in the context of the proposed CCCTB directive.

scholarly journals The European Commission Proposal for a Council Directive on a Common Corporate Tax Base (CCCTB) as an Example of Applying Financial Accounting Standards in Taxation on the Corporate Income Tax

Teisė ◽  
2021 ◽  
Vol 119 ◽  
pp. 52-65
Author(s):  
Martynas Endrijaitis
Keyword(s):  
European Commission ◽  
Income Tax ◽  
Accounting Standards ◽  
Legal Regulation ◽  
Financial Accounting ◽  
Corporate Income Tax ◽  
Corporate Tax ◽  
Tax Base ◽  
Council Directive ◽  
Accounting Rules

This article discloses the conception of CCCTB and the relations between CCCTB and the legal regulation of financial accounting, including an analysis of concrete examples of how financial accounting rules are applied in CCCTB. The research highlights the necessity of applying financial accounting standards in CCCTB.

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