A Common Consolidated Corporate Tax Base for Europe/ Eine Einheitliche Korperschaftsteuerbemessungsgrundlage Fur Europa

by Schon, Wolfgang; Schreiber, Ulrich; Spengel, Christoph

Edition: Bilingual

ISBN13: 9783540794837

ISBN10: 3540794832

Format: Hardcover

Pub. Date: 2008-06-01

Publisher(s): Springer Verlag

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Summary

The introduction of the 'Common Consolidated Corporate Tax Base' as a means for an efficient and equitable taxation of multinational enterprises in Europe represents the most important issue of European business taxation. Starting in 2001, the Commission and the Member States have cooperated in order to develop an innovative technique for the measurement and the allocation of business profits within the European Union. This venture is not only the most ambitious political project of the current European Commission, it also challenges traditional legal and economic concepts of business taxation. This book contains the proceedings of an International Tax Conference, organised under the auspices of the German Presidency in the European Union and designed in cooperation with the Centre for European Economic Research (Mannheim) and the Max Planck Institute for Intellectual Property, Competition and Tax Law (Munich) including presentations from European and American academics and tax practitioners.

Concept and Necessity of a Common Tax Base - an academic introduction	p. 1
Introduction	p. 1
Company Taxation in the European Union	p. 2
Country Practice	p. 2
Corporate Tax Rates	p. 2
Corporate Tax Bases	p. 3
Starting Point: Relationship between Financial Accounting and Tax Accounting	p. 3
Depreciation on Plant and Equipment	p. 5
Recognition of Provisions	p. 6
Inter-company Dividends	p. 6
Capital Gains	p. 7
Loss Compensation	p. 8
Foreign Income	p. 9
Group Taxation	p. 12
Corporation Tax Systems	p. 13
Local Taxes	p. 15
Effective Tax Burdens	p. 16
Purpose of the Survey and Outline of the Model	p. 16
Domestic Investments	p. 18
Cross-border Investments	p. 20
Evaluation	p. 23
Criteria	p. 23
Economic Perspective of the Common Market: Efficiency and Neutrality	p. 23
Perspective of Businesses: Obstacles to Cross-border Activities within the EU	p. 24
Perspective of Member States Tax Administrations: Enforcement of Taxes and Protection of Tax Bases	p. 24
Is Harmonisation of Nominal Tax Rates a Way Out?	p. 25
Common Tax Base	p. 26
Principles	p. 26
Advantages	p. 28
Implementation issues	p. 30
Determination of Taxable Income	p. 30
Determination of Group Income	p. 31
Group Definition	p. 31
Taxable Unit	p. 31
Nexus	p. 33
Personal Scope	p. 33
Consolidation	p. 35
Starting Point	p. 35
Intra-group Loss Relief	p. 35
Intra-group Transactions	p. 37
Scope of Income Qualifying for Consolidation	p. 38
Treatment of EU Outbound and Inbound Investments	p. 39
Entry and Exit Rules	p. 40
Apportionment of Group Income	p. 41
Related Issues	p. 43
Legal Obligation	p. 43
Local Profit Taxes, Non-profit Taxes and Social Security Contributions	p. 44
In Favour of a Minimum Corporate Tax Rate	p. 45
Conclusion	p. 46
Perspektiven der Konzernbesteuerung	p. 49
Einleitung	p. 49
Ansprüche an eine Konzernbesteuerung	p. 50
Rechtliche Ansprüche	p. 50
Vorgaben des Grundgesetzes	p. 50
Vorgaben des EG-Vertrages	p. 52
Politische und ökonomische Ansprüche	p. 53
Politische Zielsetzungen im Konzernsteuerrecht	p. 53
Entscheidungsneutralität und Ressourcenallokation	p. 53
Konzernneutralität als Zielsetzung des Unternehmenssteuerrechts	p. 54
Sollbruchstellen im Konzernsteuerrecht	p. 55
Die Mehrfachbesteuerung von Gewinnen	p. 55
Klassisches Körperschaftsteuersystem und Integrationsverfahren	p. 55
Der Abzug von Beteiligungsaufwand	p. 57
Die Verrechnung von Verlusten	p. 58
Die Kontrolle von Schuldverhältnissen	p. 59
Die zentrale Rolle von Finanzierungen	p. 61
Die Vermeidung von Gewinnrealisierungen	p. 62
Zum Verhältnis Betriebsstätten / Tochtergesellschaften	p. 63
Das Konzept einer einheitlichen Konzernsteuerbemessungsgrundlage	p. 64
Grundzüge und Stand des Konzepts	p. 64
Optionslösung oder Zwangsvereinheitlichung?	p. 66
Internationale und nationale Konzerne	p. 67
Die Definition der Unternehmensgruppe	p. 68
Beteiligungsschwelle	p. 69
Wirtschaftliche Integration der Tochtergesellschaft	p. 70
Die Definition des steuerpflichtigen Einkommens	p. 71
Die Technik der Konsolidierung	p. 74
Die Behandlung von Drittstaaten	p. 75
Die Anwendung von Zuordnungsfaktoren	p. 78
Institutionelle Fragen	p. 83
Schlusswort	p. 84
Taxable Corporate Income - Common Structural Elements	p. 85
CCCTB: Der steuerpflichtige Unternehmensgewinn - gemeinsame Strukturelemente	p. 85
Einleitung	p. 85
Problemstellung	p. 85
Ausgangssituation	p. 87
Besteuerungsgrundsätze	p. 87
Realisationsprinzip	p. 87
Imparitätsprinzip	p. 88
Zurechnung von Wirtschaftsgütern und Leasing	p. 89
Einzel- oder Gruppenabschreibung?	p. 89
Rückstellungen	p. 90
Betriebsausgaben	p. 91
Eigene Steuerbilanz?	p. 91
Ergebnis und Ausblick	p. 92
An optional and competitive CCCTB - a comprehensive approach to reach the Lisbon objectives	p. 94
Aims of the CCCTB	p. 94
Underlying tax principles	p. 95
Important features of the CCCTB	p. 96
Conclusion	p. 100
Panel Statements	p. 101
Martina Baumgärtel	p. 101
Christian Comolet-Tirman	p. 104
Peter Essers	p. 107
Malcolm Gammie	p. 109
Consolidation, Allocation and International Aspects	p. 113
Evaluating the Common Consolidated Corporate Tax Base	p. 113
Introduction	p. 113
The Commission's Proposal: Formula Apportionment and Source Based Taxation	p. 114
Consolidation and Apportionment	p. 114
Investment Decisions	p. 114
Tax Revenue Effects	p. 116
Third Country-Tax Policy	p. 118
An Alternative to the Commission's Proposal: Separate Entity Accounting and Residence Based Taxation	p. 120
Separate Entity Accounting	p. 120
Investment Decisions	p. 121
Tax Revenue Effects	p. 121
Third Country-Tax Policy	p. 123
The Way to European Group Taxation	p. 123
Common Corporate Income Tax Policy?	p. 123
Single-Stage Solution or Step-by-Step Solutions?	p. 124
Summary	p. 127
Europe Slowly Lurches to a Common Consolidated Corporate Tax Base: Issues at Stake	p. 128
Introduction	p. 128
What's it all about?	p. 128
What are the Issues?	p. 130
The Tax Unit and Base	p. 130
Consolidation	p. 131
The Formula	p. 132
Non-Business Income	p. 134
Inbound and Outbound Investment	p. 135
Conclusions	p. 135
Panel Statements	p. 139
Mary Bennett	p. 139
Bruno Gibert	p. 141
Michael Lang	p. 144
Ivar Nordland	p. 148
Lessons of US Subnational Experience for EU CCCTB Iniative	p. 150
Historical lessons	p. 150
Political lessons	p. 151
Technical lessons	p. 153
Conclusion	p. 154
Administrative Aspects	p. 155
Administrative Aspekte einer Gemeinsamen Konsolidierten Körperschaftsteuerlichen Bemessungsgrundlage in der EU	p. 155
Einleitung	p. 155
Derzeitige Situation	p. 156
Angestrebte Situation	p. 156
Verwaltungsstrukturen und Abläufe	p. 156
Bestehende Verfahren	p. 157
Amtshilferichtlinie	p. 157
Beitreibungsrichtlinie	p. 158
Entscheidungsmechanismen	p. 158
Anforderungen an ein Verwaltungssystem für die GKKB	p. 159
Grundsätzliche Möglichkeiten für eine Verwaltungsstruktur zur GKKB	p. 159
Nationale Ebene	p. 159
Zentrale Ebene	p. 160
Kombination	p. 160
Idealtypische Verwaltungsstruktur	p. 160
Idealtypisches Verwaltungsverfahren	p. 161
Erfassung/Registrierung	p. 161
Steuererklärung	p. 162
Veranlagungsverfahren	p. 162
Betriebsprüfung	p. 162
Neufestsetzung	p. 163
Sicherstellung der gleichmäßigen Auslegung	p. 163
Ständiger Ausschuss	p. 163
Verfahren und Entscheidungsfindung	p. 164
Mechanismus zur Anpassung der Regeln	p. 164
Rechtsbehelfsverfahren	p. 164
Außergerichtliches Verfahren	p. 164
Gerichtliches Verfahren	p. 165
Fazit	p. 166
Administrative Aspects of the CCCTB - a Business Perpective	p. 167
Panel Statements	p. 173
María Teresa Soler Roch	p. 173
Miklós Kok	p. 175
Matthias Mors	p. 179
Philip Baker	p. 181
Table of Contents provided by Publisher. All Rights Reserved.

A Common Consolidated Corporate Tax Base for Europe/ Eine Einheitliche Korperschaftsteuerbemessungsgrundlage Fur Europa

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