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The Common Consolidated Corporate Tax Base In The Eu - A New Phased Approach

Author

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  • Mihaela GONDOR

    (Associate professor, PhD. "Petru Maior" University of Tirgu Mures, Faculty of Economics, Law and Administrative Sciences, ROMANIA.)

Abstract

: As the previous endeavors by the European Commission to submit the Common Corporate Tax Base (CCTB) have failed, and new aspects have arisen that increases the demand for a common viewpoint to corporate taxation in the European Union Member States, the Commission announced in October 2016 to re-launch the proposal-directive for a common consolidated corporate tax base (CCCTB). Therefore, the paper discusses various parts of the fiscal policy reforms in the European Union, to promote the fiscal harmonization, with regard to the Common Consolidated Corporate Tax Base. The study focuses on the issues of the two-phase approach of the CCCTB, which will substantially reform corporate taxation throughout the EU, to ensure fiscal responsibility at the national and European level, to upgrade the business environment in the European single market, by molding EU tax law simpler. The aim of the study is to present the main measures of the reform, to compare the 2011 proposal with the new phased approach, and to analyze the pros and the cons. The main objective of this paper is to back up a statement on the design of the CCCTB with the comprehensive analysis in order to contribute to the finding of a European solution to the new matters in the present day settled international tax rules. The paper uses actual official data from European Union database, Eurostat, and national authorities.

Suggested Citation

  • Mihaela GONDOR, 2017. "The Common Consolidated Corporate Tax Base In The Eu - A New Phased Approach," Curentul Juridic, The Juridical Current, Le Courant Juridique, Petru Maior University, Faculty of Economics Law and Administrative Sciences and Pro Iure Foundation, vol. 71, pages 13-24, December.
  • Handle: RePEc:pmu:cjurid:v:71:y:2017:p:13-24
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    File URL: http://www.upm.ro/facultati_departamente/ea/RePEc/curentul_juridic/rcj17/recjurid174_1F.pdf
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    References listed on IDEAS

    as
    1. Mihaela GONDOR, 2011. "A Common Corporate Tax Base In Order To Improve The European Smes Business Environment," Curentul Juridic, The Juridical Current, Le Courant Juridique, Petru Maior University, Faculty of Economics Law and Administrative Sciences and Pro Iure Foundation, vol. 44, pages 151-158, March.
    2. Mihaela GÖNDÖR, 2011. "From Total To Structural Harmonization In The Field Of European Direct Taxation," The Annals of the "Stefan cel Mare" University of Suceava. Fascicle of The Faculty of Economics and Public Administration, "Stefan cel Mare" University of Suceava, Romania, Faculty of Economics and Public Administration, vol. 11(1(13)), pages 269-278, June.
    3. European Commission, 2017. "Taxation trends in the European Union: 2017 edition," Taxation trends 2017, Directorate General Taxation and Customs Union, European Commission.
    4. Nielsen, Søren Bo & Raimondos-Møller, Pascalis & Schjelderup, Guttorm, 2010. "Company taxation and tax spillovers: Separate accounting versus formula apportionment," European Economic Review, Elsevier, vol. 54(1), pages 121-132, January.
    5. Ortmann, Regina & Pummerer, Erich, 2015. "Formula apportionment or separate accounting? Tax-induced distortions of multinationals' locational investment decisions," arqus Discussion Papers in Quantitative Tax Research 198, arqus - Arbeitskreis Quantitative Steuerlehre.
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    Cited by:

    1. Marta Lukáčová & Jaroslav Korečko & Sylvia Jenčová & Mária Jusková, 2020. "Analysis of selected indicators of tax competition and tax harmonization in the EU," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 8(1), pages 123-137, September.

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    More about this item

    Keywords

    European fiscal harmonization; corporate taxation; EU corporate tax code; Common Consolidated Tax Base;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods

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