CCCTB

CCCTB
Author :
Publisher : Kluwer Law International B.V.
Total Pages : 441
Release :
ISBN-10 : 9789041140692
ISBN-13 : 9041140697
Rating : 4/5 (92 Downloads)

Book Synopsis CCCTB by : Dennis Weber

Download or read book CCCTB written by Dennis Weber and published by Kluwer Law International B.V.. This book was released on 2012-05-10 with total page 441 pages. Available in PDF, EPUB and Kindle. Book excerpt: The European Commission’s proposed Common Consolidated Corporate Tax Base (CCCTB) is the most ambitious project in the history of direct taxation within the EU. While retaining the right of Member States to set their own corporate tax rate, the proposed system allows for a ‘one-stop shop’ for filing tax returns and consolidating prof its and losses across the EU. In this book – the first to offer guidance to practitioners whose work will be affected by these new developments – 19 prominent representatives of the business community, tax consultancy, academic taxation scholarship and tax administration discuss the proposed system’s rationale, structure and uncertainties, ranging from very technical aspects, to the wording of the proposal, to political considerations. These topics include the following: eligibility; formation of a group; the concept of ‘permanent establishment’; foreign tax credits; ‘dual resident’ companies; consequences of entering and leaving; depreciation of fixed assets; repackaged asset transfers; appeals procedure; disagreements among Member States; subsidiarity and the ‘yellow card procedure’; international aspects and tax treaties; sharing mechanism and transfer pricing; and anti-abuse rules. The discussion raises numerous issues likely to lead to future amendments, and for this reason, along with its practical value in developing an understanding of the proposed system’s specific effects, the book will be welcomed by tax consultants and lawyers worldwide, corporate tax advisers, European tax authorities and tax researchers and academics.


CCCTB Related Books

A Common Consolidated Corporate Tax Base for Europe – Eine einheitliche Körperschaftsteuerbemessungsgrundlage für Europa
Language: en
Pages: 196
Authors: Wolfgang Schön
Categories: Law
Type: BOOK - Published: 2008-04-24 - Publisher: Springer Science & Business Media

DOWNLOAD EBOOK

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 Berl
The Taxation of Corporate Groups Under Consolidation
Language: en
Pages: 339
Authors: Antony Ting
Categories: Business & Economics
Type: BOOK - Published: 2013 - Publisher: Cambridge University Press

DOWNLOAD EBOOK

Antony Ting presents the first comprehensive comparative study of the tax consolidation regimes adopted in eight countries.
The EU Common Consolidated Corporate Tax Base
Language: en
Pages: 210
Authors: Dennis Weber
Categories: Law
Type: BOOK - Published: 2016-04-24 - Publisher: Kluwer Law International B.V.

DOWNLOAD EBOOK

In October 2016, the European Commission relaunched its plan to harmonize national income tax systems via the Common Consolidated Corporate Tax Base (CCCTB), pe
National Tax Policy in Europe
Language: en
Pages: 264
Authors: Krister Andersson
Categories: Business & Economics
Type: BOOK - Published: 2007-09-04 - Publisher: Springer Science & Business Media

DOWNLOAD EBOOK

The book is dedicated to the question of how much room for national tax policy Member States of the European Union will be able to maintain in the future. It fo
CCCTB
Language: en
Pages: 441
Authors: Dennis Weber
Categories: Law
Type: BOOK - Published: 2012-05-10 - Publisher: Kluwer Law International B.V.

DOWNLOAD EBOOK

The European Commission’s proposed Common Consolidated Corporate Tax Base (CCCTB) is the most ambitious project in the history of direct taxation within the E