Common consolidated corporate tax base:
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Wien
Linde
2008
|
| Schriftenreihe: | Series on international tax law
53 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | 1101 S. graph. Darst. |
| ISBN: | 9783707313062 |
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Datensatz im Suchindex
| _version_ | 1820135968894615552 |
|---|---|
| adam_text |
Contents
Preface
. 5
I. Introduction
1.
Michel Aujean
The CCCTB Project and the Future of European Taxation
. 11
2.
Thomas Neale
CCCTB: How far have we got and what are the next steps?
. 37
II. Basic Issues
1.
Richard Lyal
Comitology
. 47
2. Christoph Spengel/Christiane
Malke
Comprehensive Tax Base or Residual Reference to
GAAP
or
Domestic Tax Law?
. 63
3.
Johanna Hey
CCCTB-Optionality
. 93
III.
Forminga
Group
1. Claus
Staringer
Requirements for Forming a Group
. 115
2.
Jakob Bundgaard/Niels
Winther-Sôrensen
The Concept of a Group
for Common Consolidated Corporate Tax Base Purposes
. 137
3. Daniela Hohenwarter
Moving In and Out of a Group
. 157
4. Marc Bourgeois/Eric Von Frenckell
Relation to Taxpayers outside the Group
. 195
5. Robert Danon
Common Consolidated Corporate Tax Base (CCCTB) and
hybrid entities
. 211
IV. Tax Base
-
Part
1
1.
Judith Freed man/Graeme
Macdonald
The Tax Base for CCCTB: The Role of Principles
. 217
2. Juan Zorn
oza/An
d rés Báez
Definition of assets and capitalization problems for CCCTB purposes
. 271
3. Hanna
Litwińczuk/Maria
Supera-Markowska
Depreciation Rules
in the Common Consolidated Corporate Tax Base
. 305
4.
Alicia Martinez Serrano
Depreciation Rules: Analysis of Recent Commission Proposals
. 323
5.
Gloria
Álarcon
Garcia
Deductible and non-deductible Expenses
. 337
V. Tax Base
-
Part
2
1.
Ronald
Russo
The precious relationship between IAS/1FRS and CCCTB
with respect to different categories of assets and accrual
. 361
2.
Peter
Essers
The precious Relationship between 1AS/IFRS and the CCCTB
with respect to Provisions and Liabilities
. 385
3.
Amparo
Navarro/Maria
Teresa
Soler Roch
Measurement of Income and Expenses
. 421
4.
Saturnina
Moreno
González/José
Alberto Sanz Diaz-Palacios
The Common Consolidated Corporate Tax Base: Treatment of Losses
. 441
VI. Consolidation
1.
Mario Tenore
Requirements to Consolidate and Changes in the Level of Ownership
. 465
2.
Valerio Antonelli/Raffaele d'Alessio
From consolidated Profit-and-Loss Account to Group Tax Base:
A CCCTB Perspective
. 485
3.
Andreas Oestreicher
CCCTB
-
Methods of Consolidation
. 517
4. Norbert Herzig
Tax Harmonization in Europe: Methods of consolidation
. 547
VII.
Financial Institutions
1. Martina Baumgärtel
Financial Institutions
-
Need for Specific Provisions?
. 573
2.
Alejandro Garcia
Heredia
Finance Companies and Finance PEs Within a Group
. 605
VIII.
International Aspects
1.
Philip Baker/Joanna Mitroyanni
The CCCTB Rules and Tax Treaties
. 627
2.
Eric C.C.M. Kemmeren
CCCTB and Exemption Method for PEs and Major Shareholdings
. 653
3.
Daniel Garabedian/Jacques
Malherbe
Common Consolidated Corporate Tax Base (CCTB)
International Issues
Credit Method for Portfolio Dividends, Interest and Royalties
. 705
4. Georg Kofier
CFC Rules
. 725
5.
Dennis Weber/Antonio
Russo
The CCCTB and possible elements of a technical outline:
The 'switch-over' clause
. 751
6.
Edoardo
Traversa
The CCCTB and possible elements of a technical outline:
The 'switch-over' clause
. 771
7.
Ana Paula
Dourado/Rita
de la Feria
Thin Capitalization and Outbound Investment:
Thin Capitalization Rules in the Context of the CCCTB
. 785
8. Malcolm Gammie/Christiana H)l Panayi
Inbound
Investment
and Thin Capitalization
. 821
9.
Pasquale Pistone
Outbound Investments and Interest Deduction:
an Era of Fat Cap in European International Tax Law?
. 847
10.
Maria
Soledad González-Márquez
Tax treatment of losses in cross-border-situations
. 865
IX. Administrative Aspects
1.
Adolfo
Martin
Jimenez/José
Manuel
Calderón Carrero
Administrative Cooperation
-
Exchange of Information
in the Context of the Common Consolidated Corporate Tax Base
. 887
2.
Roman Seer
Arbitration to solve Conflicts between Tax Authorities
. 925
3.
Maria
Amparo
Grau
Ruiz
Administrative Cooperation
-
Exchange of Information
in the Context of the Common Consolidated Corporate Tax Base
. 945
4.
Luca Cerioni
The Shaping of the Tax Audit Regime in the
new Common Consolidated Corporate Tax Base (CCCTB) legislation:
Proposed Solutions for Substantive and Procedural Provisions
. 957
5.
Juan José Bayona-Gi
menez
Tax Audit
.1005
6.
Klaus-Dieter Driien
Tax Audits of Multinational Enterprises
-
Challenges and Chances
in the Era of a Common Consolidated Corporate Tax Base
.1029
7.
Jesús Rodríguez Márquez/Pedro Herrera
Level of Coordination of Procedural Rules
.1047
8.
Pedro
Herrera/Antonio Montero
Supervisory Function of European Institutions?
.1069
List of Authors
.1091 |
| adam_txt |
Contents
Preface
. 5
I. Introduction
1.
Michel Aujean
The CCCTB Project and the Future of European Taxation
. 11
2.
Thomas Neale
CCCTB: How far have we got and what are the next steps?
. 37
II. Basic Issues
1.
Richard Lyal
Comitology
. 47
2. Christoph Spengel/Christiane
Malke
Comprehensive Tax Base or Residual Reference to
GAAP
or
Domestic Tax Law?
. 63
3.
Johanna Hey
CCCTB-Optionality
. 93
III.
Forminga
Group
1. Claus
Staringer
Requirements for Forming a Group
. 115
2.
Jakob Bundgaard/Niels
Winther-Sôrensen
The Concept of a Group
for Common Consolidated Corporate Tax Base Purposes
. 137
3. Daniela Hohenwarter
Moving In and Out of a Group
. 157
4. Marc Bourgeois/Eric Von Frenckell
Relation to Taxpayers outside the Group
. 195
5. Robert Danon
Common Consolidated Corporate Tax Base (CCCTB) and
hybrid entities
. 211
IV. Tax Base
-
Part
1
1.
Judith Freed man/Graeme
Macdonald
The Tax Base for CCCTB: The Role of Principles
. 217
2. Juan Zorn
oza/An
d rés Báez
Definition of assets and capitalization problems for CCCTB purposes
. 271
3. Hanna
Litwińczuk/Maria
Supera-Markowska
Depreciation Rules
in the Common Consolidated Corporate Tax Base
. 305
4.
Alicia Martinez Serrano
Depreciation Rules: Analysis of Recent Commission Proposals
. 323
5.
Gloria
Álarcon
Garcia
Deductible and non-deductible Expenses
. 337
V. Tax Base
-
Part
2
1.
Ronald
Russo
The precious relationship between IAS/1FRS and CCCTB
with respect to different categories of assets and accrual
. 361
2.
Peter
Essers
The precious Relationship between 1AS/IFRS and the CCCTB
with respect to Provisions and Liabilities
. 385
3.
Amparo
Navarro/Maria
Teresa
Soler Roch
Measurement of Income and Expenses
. 421
4.
Saturnina
Moreno
González/José
Alberto Sanz Diaz-Palacios
The Common Consolidated Corporate Tax Base: Treatment of Losses
. 441
VI. Consolidation
1.
Mario Tenore
Requirements to Consolidate and Changes in the Level of Ownership
. 465
2.
Valerio Antonelli/Raffaele d'Alessio
From consolidated Profit-and-Loss Account to Group Tax Base:
A CCCTB Perspective
. 485
3.
Andreas Oestreicher
CCCTB
-
Methods of Consolidation
. 517
4. Norbert Herzig
Tax Harmonization in Europe: Methods of consolidation
. 547
VII.
Financial Institutions
1. Martina Baumgärtel
Financial Institutions
-
Need for Specific Provisions?
. 573
2.
Alejandro Garcia
Heredia
Finance Companies and Finance PEs Within a Group
. 605
VIII.
International Aspects
1.
Philip Baker/Joanna Mitroyanni
The CCCTB Rules and Tax Treaties
. 627
2.
Eric C.C.M. Kemmeren
CCCTB and Exemption Method for PEs and Major Shareholdings
. 653
3.
Daniel Garabedian/Jacques
Malherbe
Common Consolidated Corporate Tax Base (CCTB)
International Issues
Credit Method for Portfolio Dividends, Interest and Royalties
. 705
4. Georg Kofier
CFC Rules
. 725
5.
Dennis Weber/Antonio
Russo
The CCCTB and possible elements of a technical outline:
The 'switch-over' clause
. 751
6.
Edoardo
Traversa
The CCCTB and possible elements of a technical outline:
The 'switch-over' clause
. 771
7.
Ana Paula
Dourado/Rita
de la Feria
Thin Capitalization and Outbound Investment:
Thin Capitalization Rules in the Context of the CCCTB
. 785
8. Malcolm Gammie/Christiana H)l Panayi
Inbound
Investment
and Thin Capitalization
. 821
9.
Pasquale Pistone
Outbound Investments and Interest Deduction:
an Era of Fat Cap in European International Tax Law?
. 847
10.
Maria
Soledad González-Márquez
Tax treatment of losses in cross-border-situations
. 865
IX. Administrative Aspects
1.
Adolfo
Martin
Jimenez/José
Manuel
Calderón Carrero
Administrative Cooperation
-
Exchange of Information
in the Context of the Common Consolidated Corporate Tax Base
. 887
2.
Roman Seer
Arbitration to solve Conflicts between Tax Authorities
. 925
3.
Maria
Amparo
Grau
Ruiz
Administrative Cooperation
-
Exchange of Information
in the Context of the Common Consolidated Corporate Tax Base
. 945
4.
Luca Cerioni
The Shaping of the Tax Audit Regime in the
new Common Consolidated Corporate Tax Base (CCCTB) legislation:
Proposed Solutions for Substantive and Procedural Provisions
. 957
5.
Juan José Bayona-Gi
menez
Tax Audit
.1005
6.
Klaus-Dieter Driien
Tax Audits of Multinational Enterprises
-
Challenges and Chances
in the Era of a Common Consolidated Corporate Tax Base
.1029
7.
Jesús Rodríguez Márquez/Pedro Herrera
Level of Coordination of Procedural Rules
.1047
8.
Pedro
Herrera/Antonio Montero
Supervisory Function of European Institutions?
.1069
List of Authors
.1091 |
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| geographic_facet | Europäische Union. Mitgliedsstaaten |
| id | DE-604.BV023357940 |
| illustrated | Illustrated |
| index_date | 2024-07-02T21:07:59Z |
| indexdate | 2025-01-02T11:22:03Z |
| institution | BVB |
| isbn | 9783707313062 |
| language | English |
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| publishDate | 2008 |
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| series | Series on international tax law |
| series2 | Series on international tax law |
| spelling | Common consolidated corporate tax base ed. by Michael Lang ... [List of authors: Gloria Alarcón García ...] Wien Linde 2008 1101 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Series on international tax law 53 Europäische Union (DE-588)5098525-5 gnd rswk-swf Recht Steuer Corporations Taxation Law and legislation European Union countries Corporations Taxation European Union countries Körperschaftsteuer (DE-588)4031597-6 gnd rswk-swf Besteuerungsgrundlage (DE-588)4198716-0 gnd rswk-swf Europäische Union. Mitgliedsstaaten (DE-588)1071861417 Konferenzschrift 2008 Wien gnd-content Europäische Union (DE-588)5098525-5 b Körperschaftsteuer (DE-588)4031597-6 s Besteuerungsgrundlage (DE-588)4198716-0 s b DE-604 Lang, Michael 1965- Sonstige (DE-588)130399523 oth Alarcón García, Gloria Sonstige oth Series on international tax law 53 (DE-604)BV010669771 53 Digitalisierung UB Augsburg application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016541450&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Common consolidated corporate tax base Series on international tax law Europäische Union (DE-588)5098525-5 gnd Recht Steuer Corporations Taxation Law and legislation European Union countries Corporations Taxation European Union countries Körperschaftsteuer (DE-588)4031597-6 gnd Besteuerungsgrundlage (DE-588)4198716-0 gnd |
| subject_GND | (DE-588)5098525-5 (DE-588)4031597-6 (DE-588)4198716-0 (DE-588)1071861417 |
| title | Common consolidated corporate tax base |
| title_auth | Common consolidated corporate tax base |
| title_exact_search | Common consolidated corporate tax base |
| title_exact_search_txtP | Common consolidated corporate tax base |
| title_full | Common consolidated corporate tax base ed. by Michael Lang ... [List of authors: Gloria Alarcón García ...] |
| title_fullStr | Common consolidated corporate tax base ed. by Michael Lang ... [List of authors: Gloria Alarcón García ...] |
| title_full_unstemmed | Common consolidated corporate tax base ed. by Michael Lang ... [List of authors: Gloria Alarcón García ...] |
| title_short | Common consolidated corporate tax base |
| title_sort | common consolidated corporate tax base |
| topic | Europäische Union (DE-588)5098525-5 gnd Recht Steuer Corporations Taxation Law and legislation European Union countries Corporations Taxation European Union countries Körperschaftsteuer (DE-588)4031597-6 gnd Besteuerungsgrundlage (DE-588)4198716-0 gnd |
| topic_facet | Europäische Union Recht Steuer Corporations Taxation Law and legislation European Union countries Corporations Taxation European Union countries Körperschaftsteuer Besteuerungsgrundlage Europäische Union. Mitgliedsstaaten Konferenzschrift 2008 Wien |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016541450&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV010669771 |
| work_keys_str_mv | AT langmichael commonconsolidatedcorporatetaxbase AT alarcongarciagloria commonconsolidatedcorporatetaxbase |