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Harmonisierung der Konzernbesteuerung innerhalb und an den Außengrenzen der Europäischen Union

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  • Spengel, Christoph
  • Wendt, Carsten
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    Abstract

    Im Jahre 2001 hat die EU-Kommission in einer großangelegten Studie Vorschläge zur Einführung einer gemeinsamen konsolidierten Körperschaftsteuer- Bemessungsgrundlage (GKKB) für die EU-weiten Aktivitäten von Konzernen skizziert. Räumlich wird der Anwendungsbereich der GKKB auf das Gemeinschaftsgebiet begrenzt werden müssen. Dies wirft Fragen auf, wie grenzüberschreitende Geschäftstätigkeiten mit Bezug zu Drittstaaten im Rahmen der GKKB steuerlich zu behandeln sind. Der folgende Beitrag widmet sich diesen Fragen. Er macht auf die Notwendigkeit einheitlicher Regelungen im Verhältnis zu Drittstaaten aufmerksam und diskutiert verschiedene Reformansätze. Es zeigt sich, dass weder eine Besteuerung nach dem Quellenprinzip noch nach dem Wohnsitzprinzip frei von Verzerrungen ökonomischer Entscheidungen ist. -- In its study on company taxation the European Commission proposed to provide multinational companies with a Common Consolidated Corporate Tax Base (CCCTB) for their EU-wide activities. The application of the CCCTB is limited to the boundaries of the EU. For those cross-border business activities between member states and third countries, separate accounting using arm?s length pricing remains. Several issues arise in designing tax rules for cross-border investments involving affiliated companies resident in third countries. This paper investigates options for the tax treatment of non-EU income of EU-resident affiliates and EU income of non-EU-affiliates. It stresses the importance of common tax rules with respect to third countries and discusses different options. However, neither common source based taxation nor common residence based taxation would eliminate tax-induced distortions to business decisions and the international allocation of corporate tax bases across EU countries and third countries.

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    Bibliographic Info

    Paper provided by ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research in its series ZEW Discussion Papers with number 07-043.

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    Date of creation: 2007
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    Handle: RePEc:zbw:zewdip:5869

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    Keywords: Konzernbesteuerung; Harmonisierung; Europäische Union;

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    1. Jack M. Mintz, 1999. "Globalization of the Corporate Income Tax: The Role of Allocation," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 56(3/4), pages 389-, July.
    2. Homburg, Stefan, 2010. "Allgemeine Steuerlehre," EconStor Books, ZBW - German National Library of Economics, number 92547, December.
    3. Mintz, Jack & Smart, Michael, 2004. "Income shifting, investment, and tax competition: theory and evidence from provincial taxation in Canada," Journal of Public Economics, Elsevier, vol. 88(6), pages 1149-1168, June.
    4. Homburg, Stefan, 2005. "Internationale Kapitaleinkommensbesteuerung nach dem Wohnsitzprinzip oder dem Quellenprinzip," EconStor Open Access Articles, ZBW - German National Library of Economics, pages 14-27.
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