Integration approaches to group taxation in the European internal market:
Saved in:
| Main Author: | |
|---|---|
| Format: | Thesis Book |
| Language: | English |
| Published: |
Austin [u.a.]
Wolters Kluwer Law & Business
2008
|
| Series: | EUCOTAX series on European taxation
21 |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | XVI, 262 S. graph. Darst. |
| ISBN: | 9789041127792 |
Staff View
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KLUWER LAW INTERNATIONAL EUCOTAX SERIES ON EUROPEAN TAXATION INTEGRATION
APPROACHES TO GROUP TAXATION IN THE EUROPEAN INTERNAL MARKET IOANNA
MITROYANNI IK WOLTERS KLUWER LAW & BUSINESS AUSTIN BOSTON CHICAGO NEW
YORK THE NETHERLANDS TABLE OF CONTENTS ACKNOWLEDGMENTS XV ABOUT THE
AUTHOR XVII INTRODUCTION 1 CHAPTER 1 THE JURISPRUDENCE OF THE ECJ
RELEVANT TO GROUPS 5 I. THE PRINCIPLES 6 A. THE CONCEPTS OF 'ALLOCATION'
AND 'EXERCISE' 6 B. THE TEST FOR 'EQUAL TREATMENT' 8 1. DISCRIMINATION
OR RESTRICTION? 8 2. THE ORIGIN AND HOST STATE 10 3. GROUNDS FOR
JUSTIFICATION 11 4. SITUATIONS ENGAGING THIRD COUNTRIES 11 II. THE
SPECIFIC AREAS 13 A. DISTRIBUTIONS 13 1. THE RULES IN THE ORIGIN STATE
14 2. OUTBOUND DIVIDEND DISTRIBUTIONS 17 A. THE TAX POSITION OF THE
DISTRIBUTING SUBSIDIARY 18 B. THE TAX POSITION OF THE RECIPIENT COMPANY
19 B. GROUP LOSS RELIEF 22 1. DOMESTIC GROUP LOSSES IN A MULTINATIONAL ^
CONSORTIUM STRUCTURE 22 2. CONSIDERATION OF FOREIGN GROUP LOSSES: THE
M&S LITIGATION 23 A. THE SPECIAL COMMISSIONERS' DECISION 24 B. THE
OPINION OF THE ADVOCATE GENERAL 24 VIII TABLE OF CONTENTS C. THE
JUDGMENT OF THE COURT 26 D. COMMENTARY 28 I. IS 'ALLOCATION' OF TAXING
JURISDICTION SUBJECTED TO THE FREEDOMS? 28 II. 'COHERENCE' AND THE
'BALANCED ALLOCATION OF TAXING POWER' 29 C. THE TREATMENT OF PERMANENT
ESTABLISHMENTS BY THE HOST STATE 33 D. INTRA-GROUP ASSET TRANSFERS 35 E.
TAX AVOIDANCE 36 1. THE CONCEPT OF ABUSE IN TAXES 37 A. ABUSE AND VAT:
HALIFAX 38 B. ABUSE AND CFC LEGISLATION: CADBURY SCHWEPPES 40 C. ABUSE
AND THIN CAPITALIZATION: LANKHORST AND THIN CAP GLO 42 D. ABUSE AND EXIT
TAXATION 45 2. SWITCH-OVER CLAUSES 45 CHAPTER 2 POSITIVE INTEGRATION
RELEVANT TO GROUPS 49 I. UNSUCCESSFUL INTEGRATION EFFORTS UP TO THE
EARLY 1990S 49 II. SUCCESSFUL LEGISLATIVE INITIATIVES 53 A.
PARENT-SUBSIDIARY DIRECTIVE 54 B. EC MERGER DIRECTIVE 55 C. EU
ARBITRATION CONVENTION AND SOFT LAW ON TRANSFER PRICING 56 D. INTEREST
AND ROYALTIES DIRECTIVE 58 III. FUTURE DEVELOPMENTS 58 CHAPTER 3
DERIVING EXAMPLES FROM CORPORATE TAX SYSTEMS AT SUB-FEDERAL LEVEL:
CANADA, SWITZERLAND AND THE UNITED STATES OF AMERICA 61 I. CANADA 62 A.
AN OVERVIEW 62 B. FISCAL FEDERALISM IN CORPORATION TAX 64 C. COMMENTARY
67 II. SWITZERLAND E 68 A. AN OVERVIEW 68 B. FISCAL FEDERALISM IN
CORPORATE TAX 69 C. COMMENTARY 72 III. THE UNITED STATES OF AMERICA 74
A. AN OVERVIEW 74 TABLE OF CONTENTS IX B. FISCAL FEDERALISM IN CORPORATE
TAX 75 1. THE COMMERCE CLAUSE 76 2. THE DUE PROCESS CLAUSE 80 C.
COMMENTARY 81 CHAPTER 4 POLICY APPROACHES TO CORPORATION TAXES IN
CLOSELY INTEGRATED MARKETS 85 I. IS REGULATION NECESSARY FOR CORPORATE
TAX COORDINATION IN THE EIM? 86 II. PRINCIPLES FOR AN EFFICIENT SETTING
FOR GROUPS OF COMPANIES IN THE EIM 88 A. CHALLENGES PRESENTED BY CLOSELY
INTEGRATED MULTI-JURISDICTIONAL MARKETS 89 B. NEUTRALITY AS THE KEY
CONCEPT IN INTEGRATED MARKETS 91 CHAPTER 5 ENTITLEMENT TO MEMBERSHIP OF
THE GROUP 95 L SYSTEMS OF ENTITLEMENT TO GROUP MEMBERSHIP 96 A. HOLDING
PERCENTAGE 97 1. THE RULE 97 2. NATIONAL SYSTEMS IN EUROPE 97 3.
COMMENTARY 99 B. CONTROL 100 1. INTRODUCTION . X 100 2. THE UNITED
KINGDOM 100 3. FRANCE 102 4. GERMANY 104 C. UNITARY TAXATION 106 1.
INTRODUCTION 106 2. THE HISTORY 107 3. DIVERGENT DEFINITIONS:
JURISPRUDENCE AND THEORY 107 4. COMMENTARY 111 D. VALUE-ADDED TAX
GROUPING 112 H. A CHOICE FOR THE EIM 114 A. THE INTERACTION AMONG TESTS
FOR ENTITLEMENT TO GROUP MEMBERSHIP 114 B. A RULE FOR DEFINING GROUP
MEMBERSHIP IN THE EIM 116 CHAPTER 6 * THE GROUP TAX BASE 121 I. MODELS
OF TAX BASE INTEGRATION 122 A. CLARIFICATION OF TERMS: CONSOLIDATION,
POOLING, LOSS TRANSFER, (PROFIT) CONTRIBUTION 122 X TABLE OF CONTENTS B.
THE GROUP TAX BASE AND ALLOCATION SYSTEMS: THE INTERRELATION 126 1.
CONSOLIDATION/POOLING AND FA 126 2. CONSOLIDATION/POOLING AND SEPARATE
ACCOUNTING 127 II. HARMONIZATION VERSUS DIVERSITY 127 A. COMPUTATION OF
THE TAX BASE 128 B. HARMONIZATION: TAX BASE VERSUS TAX RATES 130 M. THE
CONSOLIDATION OF THE TAX BASE 132 A. REVENUES QUALIFYING AS PART OF THE
GROUP TAX BASE 132 B. THE TREATMENT OF INTRA-GROUP TRANSACTIONS IN A
SETTING OF CONSOLIDATION 135 1. SALES OF GOODS 137 2. TRANSFERS OF
ASSETS 138 3. PAYMENTS OF DIVIDENDS, INTEREST, ROYALTIES AND RENTS 138
C. THE TREATMENT OF LOSSES 139 D. HIDDEN RESERVES AND TRANSFERS OF
ASSETS 140 CHAPTER 7 INTERNATIONAL ASPECTS 143 I. THE TERRITORIAL SCOPE
OF THE GROUP 144 A. HOW A TERRITORIAL DEFINITION OF THE COMBINED GROUP
EVOLVED IN THE UNITED STATES 144 1. HISTORICAL DEVELOPMENT 145 2. THE
POST-BARCLAYS STATE OF AFFAIRS 148 3. A CRITICAL APPROACH TO THE
CONFLICT GENERATED BY WORLDWIDE COMBINATION 149 B. A POLICY CHOICE FOR
THE EIM 151 1. 'WATER'S EDGE' FOR THE EC 151 2. TESTS FOR DETERMINING
PARTICIPATION IN 'WATER'S EDGE' 153 A. THE US 153 B. THE DRAFT PROPOSAL
OF THE EUROPEAN COMMISSION FOR A CCCTB GROUP 154 II. THE IMPACT ON
DOUBLE TAX CONVENTIONS 155 A. INCOME INFLOWS 156 1. DOUBLE TAX
CONVENTIONS BETWEEN MEMBER STATES AND THIRD COUNTRIES 156 A. THE RULES
PROPOSED BY THE EUROPEAN COMMISSION FOR THE CCCTB SCHEME 157 B. POSSIBLE
CLASHES BETWEEN THE RULES FOR RELIEF AND DTCS 158 C. THE NEED FOR COMMON
DEFINITIONS 159 D. THE APPORTIONMENT OF CREDIT 159 TABLE OF CONTENTS XI
2. DOUBLE TAX CONVENTIONS BETWEEN MEMBER STATES 161 A. THE RULES
PROPOSED BY THE EUROPEAN COMMISSION FOR THE CCCTB SCHEME 161 B. THE
APPLICABLE DTCS 161 3. DOUBLE TAX CONVENTIONS BETWEEN OPTING-OUT AND
OPTING-IN MEMBER STATES IN A FRAMEWORK OF ENHANCED COOPERATION 162 B.
INCOME OUTFLOWS 163 1. DOUBLE TAX CONVENTIONS BETWEEN MEMBER STATES AND
THIRD COUNTRIES 163 A. THE DTC-RELATED IMPLICATIONS OF CONSOLIDATING
INCOME FROM PES OWNED BY ENTITIES LOCATED IN A THIRD COUNTRY 164 B. THE
TREATMENT OF WITHHOLDING TAXES CHARGED ON OUTBOUND PAYMENTS BY
CONSOLIDATED GROUP MEMBERS 167 2. DOUBLE TAX CONVENTIONS BETWEEN MEMBER
STATES 168 3. DOUBLE TAX CONVENTIONS BETWEEN OPTING-OUT AND OPTING-IN
MEMBER STATES IN A CONTEXT OF ENHANCED COOPERATION 168 III.
ANTI-AVOIDANCE MEASURES RELEVANT TO THE INTERNATIONAL ASPECTS OF
CONSOLIDATION 169 A. THE KEY FEATURES OF TAX ANTI-AVOIDANCE MEASURES 170
1. PROTECTING THE CONSOLIDATED TAX BASE AGAINST INCOME SHIFTED TOWARDS
THIRD COUNTRIES 170 2. PROTECTING THE CONSOLIDATED TAX BASE AGAINST
INCOME SHIFTED TOWARDS OTHER MEMBER STATES 172 B. CFC LEGISLATION , .
173 C. THIN CAPITALIZATION 174 CHAPTER 8 FORMULARY APPORTIONMENT 179 I.
METHODS FOR ALLOCATING PROFITS WITHIN A CORPORATE GROUP: ARM'S LENGTH
SEPARATE ACCOUNTING VERSUS FA 180 A. SEPARATE ACCOUNTING 181 B.
FORMULARY APPORTIONMENT 181 C. A COMPARISON 182 1. ALLOCATION OF TAXABLE
PROFIT WITHIN MNES 183 2. THE REQUIREMENT FOR AN INTEGRATED INTERNAL
MARKET 185 II. FA IN THE US, CANADA, SWITZERLAND AND GERMANY 185 A. THE
UNITED STATES OF AMERICA 186 B. CANADA 188 C. SWITZERLAND 189 D. GERMANY
190 XII TABLE OF CONTENTS III. FA IN THE EC GROUP TAXATION INITIATIVE
190 A. UNIFORM FA FOR THE EC? 190 B. THE FACTORS 192 1. CAN THE
'MASSACHUSETTS' FORMULA STAY ALIVE FOR LONG? 192 2. INDUSTRY-SPECIFIC
FORMULAE 193 3. DEFINING THE FACTORS 194 A. FINANCIAL ACCOUNTS VERSUS
TAX ACCOUNTS 195 4. THE VAT-BASED FA 195 CHAPTER 9 ADMINISTRATIVE ISSUES
199 I. ADMINISTRATIVE PROCEDURES 200 A. REGISTRATION/NOTIFICATION 200 1.
THE PROCEDURE FOR GROUP REGISTRATION 200 2. THE TERM OF THE GROUP AND
THE TIMING ASPECTS OF THE RIGHT TO CONSOLIDATE 201 B. TAX RETURN FILINGS
203 C. EXCHANGE OF INFORMATION 205 D. TAX AUDITS 208 U. DISPUTE
RESOLUTION 209 A. DISPUTES BETWEEN MEMBER STATES 209 1. COMMON RULES FOR
LEGAL CERTAINTY 210 2. RESOLUTION OF DISPUTES THROUGH THE ORDINARY COURT
PROCEDURE 211 3. SETTLEMENT OF DISPUTES THROUGH NEGOTIATION AND
ARBITRATION 212 B. DISPUTES BETWEEN TAXPAYERS AND TAX AUTHORITIES 215 1.
SETTLEMENT AT THE LEVEL OF THE ADMINISTRATION OR THE JUDICIARY? 216 2.
ESTABLISHING JURISDICTION OF THE NATIONAL COURTS 216 3. TAXPAYERS'
STANDING TO APPEAL DIRECTLY TO THE ECJ 217 CHAPTER 10 BRINGING TOGETHER
THE ELEMENTS OF THE SCHEME 219 I. THE ELEMENTS OF THE SCHEME 220 A.
ENTITLEMENT TO GROUP MEMBERSHIP 220 B. THE GROUP TAX BASE 221 C. THE
INTERNATIONAL ASPECTS 222 D. FORMULARY APPORTIONMENT 223 E.
ADMINISTRATIVE MATTERS ' 224 II. EVALUATION OF THE PROSPECTS FOR
IMPLEMENTATION AND FUTURE POTENTIAL 224 TABLE OF CONTENTS XIII
BIBLIOGRAPHY 227 LEGISLATION 249 EC POLICY DOCUMENTS 253 LIST OF CASES
257 |
| adam_txt |
KLUWER LAW INTERNATIONAL EUCOTAX SERIES ON EUROPEAN TAXATION INTEGRATION
APPROACHES TO GROUP TAXATION IN THE EUROPEAN INTERNAL MARKET IOANNA
MITROYANNI IK WOLTERS KLUWER LAW & BUSINESS AUSTIN BOSTON CHICAGO NEW
YORK THE NETHERLANDS TABLE OF CONTENTS ACKNOWLEDGMENTS XV ABOUT THE
AUTHOR XVII INTRODUCTION 1 CHAPTER 1 THE JURISPRUDENCE OF THE ECJ
RELEVANT TO GROUPS 5 I. THE PRINCIPLES 6 A. THE CONCEPTS OF 'ALLOCATION'
AND 'EXERCISE' 6 B. THE TEST FOR 'EQUAL TREATMENT' 8 1. DISCRIMINATION
OR RESTRICTION? 8 2. THE ORIGIN AND HOST STATE 10 3. GROUNDS FOR
JUSTIFICATION 11 4. SITUATIONS ENGAGING THIRD COUNTRIES 11 II. THE
SPECIFIC AREAS 13 A. DISTRIBUTIONS 13 1. THE RULES IN THE ORIGIN STATE
14 2. OUTBOUND DIVIDEND DISTRIBUTIONS 17 A. THE TAX POSITION OF THE
DISTRIBUTING SUBSIDIARY 18 B. THE TAX POSITION OF THE RECIPIENT COMPANY
19 B. GROUP LOSS RELIEF 22 1. DOMESTIC GROUP LOSSES IN A MULTINATIONAL ^
CONSORTIUM STRUCTURE 22 2. CONSIDERATION OF FOREIGN GROUP LOSSES: THE
M&S LITIGATION 23 A. THE SPECIAL COMMISSIONERS' DECISION 24 B. THE
OPINION OF THE ADVOCATE GENERAL 24 VIII TABLE OF CONTENTS C. THE
JUDGMENT OF THE COURT 26 D. COMMENTARY 28 I. IS 'ALLOCATION' OF TAXING
JURISDICTION SUBJECTED TO THE FREEDOMS? 28 II. 'COHERENCE' AND THE
'BALANCED ALLOCATION OF TAXING POWER' 29 C. THE TREATMENT OF PERMANENT
ESTABLISHMENTS BY THE HOST STATE 33 D. INTRA-GROUP ASSET TRANSFERS 35 E.
TAX AVOIDANCE 36 1. THE CONCEPT OF ABUSE IN TAXES 37 A. ABUSE AND VAT:
HALIFAX 38 B. ABUSE AND CFC LEGISLATION: CADBURY SCHWEPPES 40 C. ABUSE
AND THIN CAPITALIZATION: LANKHORST AND THIN CAP GLO 42 D. ABUSE AND EXIT
TAXATION 45 2. SWITCH-OVER CLAUSES 45 CHAPTER 2 POSITIVE INTEGRATION
RELEVANT TO GROUPS 49 I. UNSUCCESSFUL INTEGRATION EFFORTS UP TO THE
EARLY 1990S 49 II. SUCCESSFUL LEGISLATIVE INITIATIVES 53 A.
PARENT-SUBSIDIARY DIRECTIVE 54 B. EC MERGER DIRECTIVE 55 C. EU
ARBITRATION CONVENTION AND SOFT LAW ON TRANSFER PRICING 56 D. INTEREST
AND ROYALTIES DIRECTIVE 58 III. FUTURE DEVELOPMENTS 58 CHAPTER 3
DERIVING EXAMPLES FROM CORPORATE TAX SYSTEMS AT SUB-FEDERAL LEVEL:
CANADA, SWITZERLAND AND THE UNITED STATES OF AMERICA 61 I. CANADA 62 A.
AN OVERVIEW 62 B. FISCAL FEDERALISM IN CORPORATION TAX 64 C. COMMENTARY
67 II. SWITZERLAND E 68 A. AN OVERVIEW 68 B. FISCAL FEDERALISM IN
CORPORATE TAX 69 C. COMMENTARY 72 III. THE UNITED STATES OF AMERICA 74
A. AN OVERVIEW 74 TABLE OF CONTENTS IX B. FISCAL FEDERALISM IN CORPORATE
TAX 75 1. THE COMMERCE CLAUSE 76 2. THE DUE PROCESS CLAUSE 80 C.
COMMENTARY 81 CHAPTER 4 POLICY APPROACHES TO CORPORATION TAXES IN
CLOSELY INTEGRATED MARKETS 85 I. IS REGULATION NECESSARY FOR CORPORATE
TAX COORDINATION IN THE EIM? 86 II. PRINCIPLES FOR AN EFFICIENT SETTING
FOR GROUPS OF COMPANIES IN THE EIM 88 A. CHALLENGES PRESENTED BY CLOSELY
INTEGRATED MULTI-JURISDICTIONAL MARKETS 89 B. NEUTRALITY AS THE KEY
CONCEPT IN INTEGRATED MARKETS 91 CHAPTER 5 ENTITLEMENT TO MEMBERSHIP OF
THE GROUP 95 L SYSTEMS OF ENTITLEMENT TO GROUP MEMBERSHIP 96 A. HOLDING
PERCENTAGE 97 1. THE RULE 97 2. NATIONAL SYSTEMS IN EUROPE 97 3.
COMMENTARY 99 B. CONTROL 100 1. INTRODUCTION . X 100 2. THE UNITED
KINGDOM 100 3. FRANCE 102 4. GERMANY 104 C. UNITARY TAXATION 106 1.
INTRODUCTION 106 2. THE HISTORY 107 3. DIVERGENT DEFINITIONS:
JURISPRUDENCE AND THEORY 107 4. COMMENTARY 111 D. VALUE-ADDED TAX
GROUPING 112 H. A CHOICE FOR THE EIM 114 A. THE INTERACTION AMONG TESTS
FOR ENTITLEMENT TO GROUP MEMBERSHIP 114 B. A RULE FOR DEFINING GROUP
MEMBERSHIP IN THE EIM 116 CHAPTER 6 * THE GROUP TAX BASE 121 I. MODELS
OF TAX BASE INTEGRATION 122 A. CLARIFICATION OF TERMS: CONSOLIDATION,
POOLING, LOSS TRANSFER, (PROFIT) CONTRIBUTION 122 X TABLE OF CONTENTS B.
THE GROUP TAX BASE AND ALLOCATION SYSTEMS: THE INTERRELATION 126 1.
CONSOLIDATION/POOLING AND FA 126 2. CONSOLIDATION/POOLING AND SEPARATE
ACCOUNTING 127 II. HARMONIZATION VERSUS DIVERSITY 127 A. COMPUTATION OF
THE TAX BASE 128 B. HARMONIZATION: TAX BASE VERSUS TAX RATES 130 M. THE
CONSOLIDATION OF THE TAX BASE 132 A. REVENUES QUALIFYING AS PART OF THE
GROUP TAX BASE 132 B. THE TREATMENT OF INTRA-GROUP TRANSACTIONS IN A
SETTING OF CONSOLIDATION 135 1. SALES OF GOODS 137 2. TRANSFERS OF
ASSETS 138 3. PAYMENTS OF DIVIDENDS, INTEREST, ROYALTIES AND RENTS 138
C. THE TREATMENT OF LOSSES 139 D. HIDDEN RESERVES AND TRANSFERS OF
ASSETS 140 CHAPTER 7 INTERNATIONAL ASPECTS 143 I. THE TERRITORIAL SCOPE
OF THE GROUP 144 A. HOW A TERRITORIAL DEFINITION OF THE COMBINED GROUP
EVOLVED IN THE UNITED STATES 144 1. HISTORICAL DEVELOPMENT 145 2. THE
POST-BARCLAYS STATE OF AFFAIRS 148 3. A CRITICAL APPROACH TO THE
CONFLICT GENERATED BY WORLDWIDE COMBINATION 149 B. A POLICY CHOICE FOR
THE EIM 151 1. 'WATER'S EDGE' FOR THE EC 151 2. TESTS FOR DETERMINING
PARTICIPATION IN 'WATER'S EDGE' 153 A. THE US 153 B. THE DRAFT PROPOSAL
OF THE EUROPEAN COMMISSION FOR A CCCTB GROUP 154 II. THE IMPACT ON
DOUBLE TAX CONVENTIONS 155 A. INCOME INFLOWS 156 1. DOUBLE TAX
CONVENTIONS BETWEEN MEMBER STATES AND THIRD COUNTRIES 156 A. THE RULES
PROPOSED BY THE EUROPEAN COMMISSION FOR THE CCCTB SCHEME 157 B. POSSIBLE
CLASHES BETWEEN THE RULES FOR RELIEF AND DTCS 158 C. THE NEED FOR COMMON
DEFINITIONS 159 D. THE APPORTIONMENT OF CREDIT 159 TABLE OF CONTENTS XI
2. DOUBLE TAX CONVENTIONS BETWEEN MEMBER STATES 161 A. THE RULES
PROPOSED BY THE EUROPEAN COMMISSION FOR THE CCCTB SCHEME 161 B. THE
APPLICABLE DTCS 161 3. DOUBLE TAX CONVENTIONS BETWEEN OPTING-OUT AND
OPTING-IN MEMBER STATES IN A FRAMEWORK OF ENHANCED COOPERATION 162 B.
INCOME OUTFLOWS 163 1. DOUBLE TAX CONVENTIONS BETWEEN MEMBER STATES AND
THIRD COUNTRIES 163 A. THE DTC-RELATED IMPLICATIONS OF CONSOLIDATING
INCOME FROM PES OWNED BY ENTITIES LOCATED IN A THIRD COUNTRY 164 B. THE
TREATMENT OF WITHHOLDING TAXES CHARGED ON OUTBOUND PAYMENTS BY
CONSOLIDATED GROUP MEMBERS 167 2. DOUBLE TAX CONVENTIONS BETWEEN MEMBER
STATES 168 3. DOUBLE TAX CONVENTIONS BETWEEN OPTING-OUT AND OPTING-IN
MEMBER STATES IN A CONTEXT OF ENHANCED COOPERATION 168 III.
ANTI-AVOIDANCE MEASURES RELEVANT TO THE INTERNATIONAL ASPECTS OF
CONSOLIDATION 169 A. THE KEY FEATURES OF TAX ANTI-AVOIDANCE MEASURES 170
1. PROTECTING THE CONSOLIDATED TAX BASE AGAINST INCOME SHIFTED TOWARDS
THIRD COUNTRIES 170 2. PROTECTING THE CONSOLIDATED TAX BASE AGAINST
INCOME SHIFTED TOWARDS OTHER MEMBER STATES 172 B. CFC LEGISLATION , .
173 C. THIN CAPITALIZATION 174 CHAPTER 8 FORMULARY APPORTIONMENT 179 I.
METHODS FOR ALLOCATING PROFITS WITHIN A CORPORATE GROUP: ARM'S LENGTH
SEPARATE ACCOUNTING VERSUS FA 180 A. SEPARATE ACCOUNTING 181 B.
FORMULARY APPORTIONMENT 181 C. A COMPARISON 182 1. ALLOCATION OF TAXABLE
PROFIT WITHIN MNES 183 2. THE REQUIREMENT FOR AN INTEGRATED INTERNAL
MARKET 185 II. FA IN THE US, CANADA, SWITZERLAND AND GERMANY 185 A. THE
UNITED STATES OF AMERICA 186 B. CANADA 188 C. SWITZERLAND 189 D. GERMANY
190 XII TABLE OF CONTENTS III. FA IN THE EC GROUP TAXATION INITIATIVE
190 A. UNIFORM FA FOR THE EC? 190 B. THE FACTORS 192 1. CAN THE
'MASSACHUSETTS' FORMULA STAY ALIVE FOR LONG? 192 2. INDUSTRY-SPECIFIC
FORMULAE 193 3. DEFINING THE FACTORS 194 A. FINANCIAL ACCOUNTS VERSUS
TAX ACCOUNTS 195 4. THE VAT-BASED FA 195 CHAPTER 9 ADMINISTRATIVE ISSUES
199 I. ADMINISTRATIVE PROCEDURES 200 A. REGISTRATION/NOTIFICATION 200 1.
THE PROCEDURE FOR GROUP REGISTRATION 200 2. THE TERM OF THE GROUP AND
THE TIMING ASPECTS OF THE RIGHT TO CONSOLIDATE 201 B. TAX RETURN FILINGS
203 C. EXCHANGE OF INFORMATION 205 D. TAX AUDITS 208 U. DISPUTE
RESOLUTION 209 A. DISPUTES BETWEEN MEMBER STATES 209 1. COMMON RULES FOR
LEGAL CERTAINTY 210 2. RESOLUTION OF DISPUTES THROUGH THE ORDINARY COURT
PROCEDURE 211 3. SETTLEMENT OF DISPUTES THROUGH NEGOTIATION AND
ARBITRATION 212 B. DISPUTES BETWEEN TAXPAYERS AND TAX AUTHORITIES 215 1.
SETTLEMENT AT THE LEVEL OF THE ADMINISTRATION OR THE JUDICIARY? 216 2.
ESTABLISHING JURISDICTION OF THE NATIONAL COURTS 216 3. TAXPAYERS'
STANDING TO APPEAL DIRECTLY TO THE ECJ 217 CHAPTER 10 BRINGING TOGETHER
THE ELEMENTS OF THE SCHEME 219 I. THE ELEMENTS OF THE SCHEME 220 A.
ENTITLEMENT TO GROUP MEMBERSHIP 220 B. THE GROUP TAX BASE 221 C. THE
INTERNATIONAL ASPECTS 222 D. FORMULARY APPORTIONMENT 223 E.
ADMINISTRATIVE MATTERS ' 224 II. EVALUATION OF THE PROSPECTS FOR
IMPLEMENTATION AND FUTURE POTENTIAL 224 TABLE OF CONTENTS XIII
BIBLIOGRAPHY 227 LEGISLATION 249 EC POLICY DOCUMENTS 253 LIST OF CASES
257 |
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| genre | (DE-588)4113937-9 Hochschulschrift gnd-content |
| genre_facet | Hochschulschrift |
| geographic | Europäische Union. Mitgliedsstaaten |
| geographic_facet | Europäische Union. Mitgliedsstaaten |
| id | DE-604.BV035127631 |
| illustrated | Illustrated |
| index_date | 2024-07-02T22:23:30Z |
| indexdate | 2025-01-02T11:23:20Z |
| institution | BVB |
| isbn | 9789041127792 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-016795186 |
| oclc_num | 390563539 |
| open_access_boolean | |
| owner | DE-M382 DE-12 DE-M124 DE-384 DE-19 DE-BY-UBM |
| owner_facet | DE-M382 DE-12 DE-M124 DE-384 DE-19 DE-BY-UBM |
| physical | XVI, 262 S. graph. Darst. |
| publishDate | 2008 |
| publishDateSearch | 2008 |
| publishDateSort | 2008 |
| publisher | Wolters Kluwer Law & Business |
| record_format | marc |
| series | EUCOTAX series on European taxation |
| series2 | EUCOTAX series on European taxation Kluwer Law international |
| spelling | Mitroyanni, Ioanna Verfasser aut Integration approaches to group taxation in the European internal market Ioanna Mitroyanni Austin [u.a.] Wolters Kluwer Law & Business 2008 XVI, 262 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier EUCOTAX series on European taxation 21 Kluwer Law international Zugl.: London, Univ., Diss., 2007 Europäische Union (DE-588)5098525-5 gnd rswk-swf Recht Steuer Corporations Taxation Law and legislation European Union countries Taxation European Union countries Gruppenbesteuerung (DE-588)4829219-9 gnd rswk-swf Steuerharmonisierung (DE-588)4125519-7 gnd rswk-swf Europäische Union. Mitgliedsstaaten (DE-588)4113937-9 Hochschulschrift gnd-content Europäische Union (DE-588)5098525-5 b Gruppenbesteuerung (DE-588)4829219-9 s Steuerharmonisierung (DE-588)4125519-7 s DE-604 EUCOTAX series on European taxation 21 (DE-604)BV012505903 21 GBV Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016795186&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Mitroyanni, Ioanna Integration approaches to group taxation in the European internal market EUCOTAX series on European taxation Europäische Union (DE-588)5098525-5 gnd Recht Steuer Corporations Taxation Law and legislation European Union countries Taxation European Union countries Gruppenbesteuerung (DE-588)4829219-9 gnd Steuerharmonisierung (DE-588)4125519-7 gnd |
| subject_GND | (DE-588)5098525-5 (DE-588)4829219-9 (DE-588)4125519-7 (DE-588)4113937-9 |
| title | Integration approaches to group taxation in the European internal market |
| title_auth | Integration approaches to group taxation in the European internal market |
| title_exact_search | Integration approaches to group taxation in the European internal market |
| title_exact_search_txtP | Integration approaches to group taxation in the European internal market |
| title_full | Integration approaches to group taxation in the European internal market Ioanna Mitroyanni |
| title_fullStr | Integration approaches to group taxation in the European internal market Ioanna Mitroyanni |
| title_full_unstemmed | Integration approaches to group taxation in the European internal market Ioanna Mitroyanni |
| title_short | Integration approaches to group taxation in the European internal market |
| title_sort | integration approaches to group taxation in the european internal market |
| topic | Europäische Union (DE-588)5098525-5 gnd Recht Steuer Corporations Taxation Law and legislation European Union countries Taxation European Union countries Gruppenbesteuerung (DE-588)4829219-9 gnd Steuerharmonisierung (DE-588)4125519-7 gnd |
| topic_facet | Europäische Union Recht Steuer Corporations Taxation Law and legislation European Union countries Taxation European Union countries Gruppenbesteuerung Steuerharmonisierung Europäische Union. Mitgliedsstaaten Hochschulschrift |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016795186&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV012505903 |
| work_keys_str_mv | AT mitroyanniioanna integrationapproachestogrouptaxationintheeuropeaninternalmarket |