A Common Consolidated Corporate Tax Base for Multinational Companies in the European Union, Some Issues und Options
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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- Marcel Gérard, 2006.
"Reforming the Taxation of Multijurisdictional Enterprises in Europe, a Tentative Appraisal,"
CESifo Working Paper Series
1795, CESifo Group Munich.
- Marcel G�rard, 2006. "Reforming the taxation of multijurisdictional enterprises in Europe: a tentative appraisal," European Economy - Economic Papers 265, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
- Alfons Weichenrieder, 2009.
"Profit shifting in the EU: evidence from Germany,"
International Tax and Public Finance,
Springer, vol. 16(3), pages 281-297, June.
- Marcel Gérard & Joann Weiner, 2003. "Cross-Border Loss Offset and Formulary Apportionment: How do they affect multijurisdictional firm investment spending and interjurisdictional tax competition ?," CESifo Working Paper Series 1004, CESifo Group Munich.
- Huizinga, Harry & Laeven, Luc, 2007. "International Profit Shifting within European Multinationals," CEPR Discussion Papers 6048, C.E.P.R. Discussion Papers.
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