Holdings: Common consolidated corporate tax base

Common consolidated corporate tax base:

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Bibliographic Details
Format:	Book
Language:	English
Published:	Wien Linde 2008
Series:	Series on international tax law 53
Subjects:	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
Online Access:	Inhaltsverzeichnis
Physical Description:	1101 S. graph. Darst.
ISBN:	9783707313062

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MARC


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Record in the Search Index

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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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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
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volume_link	(DE-604)BV010669771
work_keys_str_mv	AT langmichael commonconsolidatedcorporatetaxbase AT alarcongarciagloria commonconsolidatedcorporatetaxbase

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