Lessons of US Subnational Experience for EU CCCTB Iniative
I am extremely grateful for the opportunity to share with this most distinguished audience my thoughts on the lessons that the US subnational experience may have for the EU CCCTB initiative. My remarks are based on 35 years of writing about — and, more im
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Wolfgang Schön · Ulrich Schreiber Christoph Spengel Editors
A Common Consolidated Corporate Tax Base for Europe Eine einheitliche Körperschaftsteuerbemessungsgrundlage für Europa
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Professor Dr. Wolfgang Schön Max Planck Institute for Intellectual Property, Competition and Tax Law Marstallplatz 1 80539 Munich [email protected] Professor Dr. Ulrich Schreiber Professor Dr. Christoph Spengel University of Mannheim Chair of Business Administration & Taxation and Center for European Economic Research (ZEW) Schloss 68131 Mannheim [email protected] [email protected]
ISBN 978-3-540-79483-7
e-ISBN 978-3-540-79484-4
DOI 10.1007/978-3-540-79484-4 Library of Congress Control Number: 2008926728 c 2008 Springer-Verlag Berlin Heidelberg This work is subject to copyright. All rights are reserved, whether the whole or part of the material is concerned, specifically the rights of translation, reprinting, reuse of illustrations, recitation, broadcasting, reproduction on microfilm or in any other way, and storage in data banks. Duplication of this publication or parts thereof is permitted only under the provisions of the German Copyright Law of September 9, 1965, in its current version, and permission for use must always be obtained from Springer. Violations are liable to prosecution under the German Copyright Law. The use of general descriptive names, registered names, trademarks, etc. in this publication does not imply, even in the absence of a specific statement, that such names are exempt from the relevant protective laws and regulations and therefore free for general use. Production: le-tex publishing services oHG, Leipzig Coverdesign: WMXDesign GmbH, Heidelberg Printed on acid-free paper 987654321 springer.com
Preface
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Preface This book contains the proceedings of the International Tax Conference on the common consolidated corporate tax base (CCCTB) that was held in Berlin on 15th – 16th may 2007. The conference was jointly organised by the German Federal Ministry of Finance, the Centre for European Economic Research (ZEW), Mannheim, and the Max Planck Institute (MPI) for Intellectual Property, Competition and Tax Law, Munich. More than 250 participants from all over Europe and other regions, scholars, politicians, business people and tax administrators, discussed the European Commission’s proposal to establish a CCCTB. Three panels of tax experts evaluated the common tax base with respect to structural elements, consolidation, allocation, international aspects and administration. The conference made clear that the CCCTB has the potential to overcome some of the most intriguing problems of corporate income taxation within the Common Market. Common tax accounting rules substantially reduce compliance and administrative costs. Consolidation of a group’s profits and losses effects crossborder loss compensation which removes a major tax obstacle for European crossborder investment. At the same time, tax planning with respect to financing and transfer pricing is pushed back within the E
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