Christoph Spengel () (University of Mannheim, Centre for European Economic Research (ZEW)) Carsten Wendt () (Centre for European Economic Research (ZEW),)
Abstract
The European Commission proposed to provide multinational companies with a Common Consolidated Corporate Tax Base (CCCTB) for their EU wide activities. The main goal of this proposal is the removal of existing tax obstacles to cross-border economic activity which are mainly caused by the coexistence of 27 national tax systems. This paper reviews the European Commission’s proposals and the underlying rationale. It addresses some of the key issues that arise when considering the design of the CCCTB. Among the issues under investigation are the definition of the consolidated group, the scope and technique of consolidation, the territorial scope of the consolidated tax base, the treatment of companies joining and leaving the CCCTB, and related issues.
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Publisher Info
Paper provided by Oxford University Centre for Business Taxation in its series Working Papers with number
0717.
Find related papers by JEL classification: H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
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