Achieving a common consolidated corporate tax base in the EU: report of a CEPS task force ; Tab.
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Brussels
Centre for European Policy Studies
2005
|
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | 124 S. |
| ISBN: | 9290795999 |
Internformat
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| 245 | 1 | 0 | |a Achieving a common consolidated corporate tax base in the EU |b report of a CEPS task force ; Tab. |c Malcolm Gammie ... |
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Datensatz im Suchindex
| _version_ | 1804135289738756096 |
|---|---|
| adam_text | Preface by H. Onno Ruding i
Executive Summary iii
1. Introduction 1
1.1 Tax obstacles to EU wide economic activities 1
1.2 Approaches to EU Company taxation 2
1.3 Challenges of EU law to EU Company taxation 5
1.4 Objectives and structure of the survey 8
2. Principles for the definition of a common EU tax base 10
2.1 Introduction 10
2.2 Why impose corporate income taxes? 11
2.3 Criteria for evaluating tax rules 12
2.3.1 Neutrality 12
2.3.2 Equity 14
2.3.3 Simplicity 15
2.3.4 Enforceability 15
2.3.5 Taxcapacity 16
2.3.6 Revenue provision 16
2.3.7 Public policy 17
2.3.8 Costof reform 18
2.3.9 Other constraints 18
2.4 General guidelines from tax principles for the design
of the tax base 18
2.5 An aside: Neutral tax Systems 21
3. Corporate tax and IAS/IFRS bases in the EU member states 23
3.1 Introduction 23
3.2 Comparison of corporate tax and IAS/IFRS bases 23
3.2.1 Relationship between financial accounting
and tax accounting 23
3.2.2 Realisation date of earnings 25
3.2.2.1 Säle of goods 25
3.2.2.2 Construction contracts 25
3.2.3 Assets and liabilities 26
3.2.3.1 Assets (self created intangibles) 26
3.2.3.2 Liabilities (provisions and bad debts) 30
3.2.4 Initial measurement 31
3.2.4.1 Acquisition costs 32
3.2.4.2 Production costs 33
3.2.4.3 Simplified valuation (inventories) 34
3.2.5 Subsequent measurement 35
3.2.5.1 Fixed assets 35
3.2.5.2 Inventories 39
3.2.6 Financial assets 40
3.2.7 Group taxation 44
3.3 Analysis of common and inherent accounting principles 46
3.3.1 Conceptual accounting principles 46
3.3.2 Accrual principles 46
3.3.2.1 Realisation date of earnings 46
3.3.2.2 Matching principle 48
3.3.3 Treatment of losses 48
3.3.4 Simplification, miscellaneous 50
3.3.4.1 Immediate write off 50
3.3.4.2 Simplified valuation of inventories 51
3.3.4.3 Depreciation 51
3.3.4.4 Cash orientation 52
4. Scope of IAS/IFRS as a starting point for a common EU tax base 53
4.1 IAS/IFRS and tax principles 53
4.2 Some concrete examples 55
4.2.1 Examples in which the overall balance between the
different tax principles could make the IAS definition
acceptable for tax purposes 55
4.2.2 Examples in which adjustments to IAS accounting
would be required to avoid excessive taxpayer discretion 57
4.2.3 Examples in which adjustments to IAS accounting
would be required for other reasons 60
5. Conclusion 65
References 67
Appendices
1. Relationship between financial accounting and tax accounting 69
2. Realisation date (Sales of goods) 72
3. Construction contracts 73
4. Definition of capital assets/ intangible assets 74
5. Recognition of self developed intangible assets 77
6. Provisions 81
7. Provisions for bad debts 83
8. Acquisition costs 85
9. Production costs 89
10. Measurement of inventories 90
11. Regulär depreciation 94
12. Depreciation of goodwill 103
13. Measurement of financial assets 105
14. Group taxation 113
15. Loss treatment 117
16. Immediate write off of assets 119
List of Tables
1. Harmonised tax base and tax obstacles to cross border EU wide activities....3
2. General principles of IFRS vs. common principles of taxation 8
3. Relationship between financial accounting and tax accounting 24
4. Construction contracts (taxation) 25
5. Recognition of self created intangible assets (IFRS) 27
6. Recognition of research and development costs (taxation) 28
7. Recognition of establishment costs (taxation) 28
8. Recognition of self created rights and intellectual property (taxation) 29
9. Provisions (taxation) 31
10. Provisions for bad debts (taxation) 31
11. Acquisition costs (taxation) 32
12. Production costs (taxation) 33
13. Simplified valuation of inventories (taxation) 34
14. Depreciation on industrial buildings (taxation) 36
15. Depreciation on intangibles (taxation) 37
16. Depreciation on machinery (taxation) 38
17. Depreciation on goodwill (taxation) 39
18. Subsequent measurement (inventories) 40
19. Initial measurement of financial assets (taxation) 41
20. Revaluation of financial assets (taxation) 43
21. Write down of financial assets (taxation) 44
22. Definition of a group (taxation) 45
23. Type of group relief (taxation) 45
24. Loss treatment (taxation) 49
25. Immediate write off of assets in tax accounting (acquisition costs) 50
|
| adam_txt |
Preface by H. Onno Ruding i
Executive Summary iii
1. Introduction 1
1.1 Tax obstacles to EU wide economic activities 1
1.2 Approaches to EU Company taxation 2
1.3 Challenges of EU law to EU Company taxation 5
1.4 Objectives and structure of the survey 8
2. Principles for the definition of a common EU tax base 10
2.1 Introduction 10
2.2 Why impose corporate income taxes? 11
2.3 Criteria for evaluating tax rules 12
2.3.1 Neutrality 12
2.3.2 Equity 14
2.3.3 Simplicity 15
2.3.4 Enforceability 15
2.3.5 Taxcapacity 16
2.3.6 Revenue provision 16
2.3.7 Public policy 17
2.3.8 Costof reform 18
2.3.9 Other constraints 18
2.4 General guidelines from tax principles for the design
of the tax base 18
2.5 An aside: Neutral tax Systems 21
3. Corporate tax and IAS/IFRS bases in the EU member states 23
3.1 Introduction 23
3.2 Comparison of corporate tax and IAS/IFRS bases 23
3.2.1 Relationship between financial accounting
and tax accounting 23
3.2.2 Realisation date of earnings 25
3.2.2.1 Säle of goods 25
3.2.2.2 Construction contracts 25
3.2.3 Assets and liabilities 26
3.2.3.1 Assets (self created intangibles) 26
3.2.3.2 Liabilities (provisions and bad debts) 30
3.2.4 Initial measurement 31
3.2.4.1 Acquisition costs 32
3.2.4.2 Production costs 33
3.2.4.3 Simplified valuation (inventories) 34
3.2.5 Subsequent measurement 35
3.2.5.1 Fixed assets 35
3.2.5.2 Inventories 39
3.2.6 Financial assets 40
3.2.7 Group taxation 44
3.3 Analysis of common and inherent accounting principles 46
3.3.1 Conceptual accounting principles 46
3.3.2 Accrual principles 46
3.3.2.1 Realisation date of earnings 46
3.3.2.2 Matching principle 48
3.3.3 Treatment of losses 48
3.3.4 Simplification, miscellaneous 50
3.3.4.1 Immediate write off 50
3.3.4.2 Simplified valuation of inventories 51
3.3.4.3 Depreciation 51
3.3.4.4 Cash orientation 52
4. Scope of IAS/IFRS as a starting point for a common EU tax base 53
4.1 IAS/IFRS and tax principles 53
4.2 Some concrete examples 55
4.2.1 Examples in which the overall balance between the
different tax principles could make the IAS definition
acceptable for tax purposes 55
4.2.2 Examples in which adjustments to IAS accounting
would be required to avoid excessive taxpayer discretion 57
4.2.3 Examples in which adjustments to IAS accounting
would be required for other reasons 60
5. Conclusion 65
References 67
Appendices
1. Relationship between financial accounting and tax accounting 69
2. Realisation date (Sales of goods) 72
3. Construction contracts 73
4. Definition of capital assets/ intangible assets 74
5. Recognition of self developed intangible assets 77
6. Provisions 81
7. Provisions for bad debts 83
8. Acquisition costs 85
9. Production costs 89
10. Measurement of inventories 90
11. Regulär depreciation 94
12. Depreciation of goodwill 103
13. Measurement of financial assets 105
14. Group taxation 113
15. Loss treatment 117
16. Immediate write off of assets 119
List of Tables
1. Harmonised tax base and tax obstacles to cross border EU wide activities.3
2. General principles of IFRS vs. common principles of taxation 8
3. Relationship between financial accounting and tax accounting 24
4. Construction contracts (taxation) 25
5. Recognition of self created intangible assets (IFRS) 27
6. Recognition of research and development costs (taxation) 28
7. Recognition of establishment costs (taxation) 28
8. Recognition of self created rights and intellectual property (taxation) 29
9. Provisions (taxation) 31
10. Provisions for bad debts (taxation) 31
11. Acquisition costs (taxation) 32
12. Production costs (taxation) 33
13. Simplified valuation of inventories (taxation) 34
14. Depreciation on industrial buildings (taxation) 36
15. Depreciation on intangibles (taxation) 37
16. Depreciation on machinery (taxation) 38
17. Depreciation on goodwill (taxation) 39
18. Subsequent measurement (inventories) 40
19. Initial measurement of financial assets (taxation) 41
20. Revaluation of financial assets (taxation) 43
21. Write down of financial assets (taxation) 44
22. Definition of a group (taxation) 45
23. Type of group relief (taxation) 45
24. Loss treatment (taxation) 49
25. Immediate write off of assets in tax accounting (acquisition costs) 50 |
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| indexdate | 2024-07-09T20:38:09Z |
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| spelling | Achieving a common consolidated corporate tax base in the EU report of a CEPS task force ; Tab. Malcolm Gammie ... Brussels Centre for European Policy Studies 2005 124 S. txt rdacontent n rdamedia nc rdacarrier Gammie, Malcolm Sonstige oth Centre for European Policy Studies Sonstige (DE-588)5037962-8 oth HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014755523&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Achieving a common consolidated corporate tax base in the EU report of a CEPS task force ; Tab. |
| title | Achieving a common consolidated corporate tax base in the EU report of a CEPS task force ; Tab. |
| title_auth | Achieving a common consolidated corporate tax base in the EU report of a CEPS task force ; Tab. |
| title_exact_search | Achieving a common consolidated corporate tax base in the EU report of a CEPS task force ; Tab. |
| title_exact_search_txtP | Achieving a common consolidated corporate tax base in the EU report of a CEPS task force ; Tab. |
| title_full | Achieving a common consolidated corporate tax base in the EU report of a CEPS task force ; Tab. Malcolm Gammie ... |
| title_fullStr | Achieving a common consolidated corporate tax base in the EU report of a CEPS task force ; Tab. Malcolm Gammie ... |
| title_full_unstemmed | Achieving a common consolidated corporate tax base in the EU report of a CEPS task force ; Tab. Malcolm Gammie ... |
| title_short | Achieving a common consolidated corporate tax base in the EU |
| title_sort | achieving a common consolidated corporate tax base in the eu report of a ceps task force tab |
| title_sub | report of a CEPS task force ; Tab. |
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