EU Corporate Tax Reform PDF Download
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Author: Claudio Maria Radaelli
Publisher: CEPS
ISBN: 9789290793540
Category : Corporations
Languages : en
Pages : 76
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Book Description
Author: Claudio Maria Radaelli
Publisher: CEPS
ISBN: 9789290793540
Category : Corporations
Languages : en
Pages : 76
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Book Description
Author: Joann Martens-Weiner
Publisher: Springer Science & Business Media
ISBN: 0387294872
Category : Business & Economics
Languages : en
Pages : 127
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Book Description
Having spent almost fifty years of my life defending the separate accou- ing, arm's length pricing method, I have to admit that I was somewhat surprised to be asked to contribute to a book suggesting that the European Union might do well to consider adopting a formulary approach to deal with the taxation of inter and intra company transactions. I was even more surprised to see the invitation coming from Ms. Joann Weiner an ardent co-defender of arm's length pricing and my strong right arm in that regard while we both served in the U.S. Treasury Department in the mid '90s. The book gives Ms Weiner the opportunity to comment frankly from an insider's perspective of the many admitted problems of the arm's length system which could be avoided by a formulary approach. Ms. Weiner brings to this project a thorough expert knowledge of the b- efits and shortfalls of each of the systems she discusses - separate accounting v. formulary apportionment. Who better to decide to give qualified support to formulary than someone who organized a U.S. Treasury conference to defend arm's length pricing against a Congressional challenge in favor of formulary apportionment.
Author: Christoph Spengel
Publisher: Springer Science & Business Media
ISBN: 3790827568
Category : Business & Economics
Languages : en
Pages : 186
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Book Description
The European Commission envisages putting forward a proposal for a tax reform that would allow improving the efficiency and simplicity of the corporate income tax systems. This report assesses the impact of a Common Corporate Tax Base (CCTB) on the size of the corporate tax bases of EU companies. The results of the report shall help to evaluate the economic consequences of the introduction of a harmonised set of tax accounting rules. The estimates are based on the European Tax Analyzer with data from the year 2006 and apply options specified by the Commission’s Steering Group.
Author: Alexander Klemm
Publisher:
ISBN:
Category :
Languages : en
Pages : 62
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Book Description
Tax policy within a single country rarely develops in a rational fashion. We should not expect, therefore, the coordination of tax policies of fifteen countries to proceed in a rational fashion. Nevertheless, a coherent EU policy is needed for corporate tax reform. The question then becomes: What direction is most appropriate for EU corporate tax policy? This report provides an overview of the options for corporate taxation in Europe, examining both the potential problems and solutions.
Author: C. Radaelli
Publisher:
ISBN:
Category :
Languages : en
Pages :
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Book Description
Author: Otto H. Jacobs
Publisher: Springer Science & Business Media
ISBN: 3642510361
Category : Business & Economics
Languages : en
Pages : 167
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Book Description
Our small book presents areport which has been prepared in the year 2000 for the Taxation and Custorns Union Directorate General of the European Commission, under contract no. T AXUD / 00 / 312. Some of the results form part of the report "Company Taxation in the Internal Market" of the Commission Services released in autumn 2001. We present estimates of effective average tax rates (EATR) in five EU Member States (France, Germany, Ireland, the Netherlands and the UK) plus the USA based on the European Tax Analyzer approach. The European Tax Analyzer is a computer based model firm approach for the computation and comparison of international company tax burdens. It has been developed in co-operation with the Centre for European Economic Research (ZEW). We would like to thank the ZEW for this co-operation. Furthermore, we gratefully acknowledge the help and advice of Gerd Gutekunst, Rieo A. Hermann and Thorsten Stetter in preparing the report. Special mention must be made of Gerd Gutekunst, who was also responsible for preparing the printed version of this report.
Author: Luigi Bernardi
Publisher: Routledge
ISBN: 1134270739
Category : Business & Economics
Languages : en
Pages : 227
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Book Description
Building on the work carried out in the 2004 Routledge book, Tax Systems and Tax Reforms in Europe, an international team of contributors now turn their attention to the new EU member states. The book compares conditions in the new and potential EU Member states to those in the long-standing EU countries. Topics covered include: * A Comparative View of Taxation in the EU and in New Members * Tax Policy in EU New Members * Tax Policy in New Members under the Stability Pact * Tax Administration and the Black Economy. As well as investigating countries such as the Czech Republic, Estonia and the Baltics, Hungary, Poland and Slovenia, this outstanding book contains a foreword by Vito Tanzi and will be a valuable resource for postgraduates and professionals in the fields of economics, politics, finance and European studies.
Author: Ernesto Crivelli
Publisher: International Monetary Fund
ISBN: 1513570765
Category : Business & Economics
Languages : en
Pages : 61
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Book Description
This paper aims to contribute to the European policy debate on corporate income tax reform in three ways. First, it takes a step back to review the performance of the CIT in Europe over the past several decades and the important role played by MNEs in European economies. Second, it analyses corporate tax spillovers in Europe with a focus on the channels and magnitudes of both profit shifting and CIT competition. Third, the paper examines the progress made in European CIT coordination and discusses reforms to strengthen the harmonization of corporate tax policies, in order to effectively reduce both tax competition and profit shifting.
Author: Claudio Radaelli
Publisher: Routledge
ISBN: 1135106312
Category : Business & Economics
Languages : en
Pages : 270
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Book Description
This study explores the formation of the European Union's tax policy and asks why member states did not raise objections to it. The author's analysis is enriched by two further levels of inquiry. Firstly, he examines the 'Europeanization' of domestic tax policy in Italy and the UK, asking how domestic policy has changed and what is meant by 'Europeanization'. Secondly, he puts the European Union tax policy in the wider context of tax globalization. Will the liberalization of capital movement, tax havens and the flexibility of multinationals in managing their taxable incomes wreck the European Union's fragile tax policies?
Author: Joint Research Center of the European Commission IPTS.
Publisher:
ISBN: 9789279629570
Category :
Languages : en
Pages : 136
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Book Description
This report investigates the economic impact of the European Commission proposal for a common corporate tax base (CCTB) and a common consolidated corporate tax base with formula apportionment (CCCTB) within the EU. Furthermore, on top of the common base, it considers proposals to reduce the debt bias in corporate taxation. To do so, a general equilibrium model (CORTAX) is applied. The model covers all EU Member States, features different firm types and models many key features of corporate tax regimes, including multinational profit shifting, investment decisions, loss compensation and the debt-equity choice of firms. In this research the economic impact of C(C)CTB is assessed and the results of this economic modelling evaluation suggest that a fairer and more efficient tax system can be introduced whilst maintaining, and perhaps improving, GDP and welfare in the EU.
