Corporate income tax harmonization in the European Union:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
New York, NY
Palgrave Macmillan
2012
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| Ausgabe: | 1. publ. |
| Schriftenreihe: | Palgrave Macmillan studies in banking and financial institutions
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XI, 238 S. |
| ISBN: | 9781137000903 |
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Datensatz im Suchindex
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| adam_text |
Titel: Corporate income tax harmonization in the European Union
Autor: Pîrvu, Daniela
Jahr: 2012
Contents
List of Figures ix
List of Tables x
Acknowledgements xi
Introduction 1
1 The Tax Harmonization in the European Union 8
1.1 Introduction 8
1.2 Conceptual delimitations 8
1.3 The legal basis of tax harmonization 11
1.4 Reasons for tax harmonization in the EU 14
1.4.1 Stimulating effective functioning of the Single
Market 14
1.4.2 Preventing revenue erosion 15
1.4.3 Avoiding harmful tax competition 20
1.4.4 Preventing distortions regarding resource
allocation 22
1.5 Conclusion 23
2 The Evolution of Tax Harmonization in the
European Union 25
2.1 Introduction 25
2.2 The status of indirect tax harmonization in the EU 25
2.2.1 The evolution of the legal system of VAT in
the EU 25
2.2.2 European regulations on excise duty 30
2.3 Initiatives and achievements in the field of direct
taxation in the EU 32
2.3.1 Initiatives in the field of direct tax
harmonization within the EU: from the
conclusions of the Neumark report (1962) to the
adoption of the tax package to avoid harmful
tax competition in the Single Market (2003) 32
2.3.2 The European Commission's strategic objectives
for 2001-2007 40
2.3.3 The main legal regulations relating to direct
taxation within the EU 49
2.4 Perspectives on the evolution of tax harmonization
in the EU 59
2.5 Conclusion 61
The Need for European Union Coordination of
Corporate Income Taxes: Facts and Statistics 63
3.1 Introduction 63
3.2 Corporate income tax in the EU and tax competition 63
3.2.1 The trend to reduce corporate income tax rates 63
3.2.2 Differences in determining the taxable income
of companies in EU countries 68
3.3 Corporate tax arbitrage opportunities 71
3.3.1 Transfer pricing mechanism 71
3.3.2 Intra-group loans 79
3.4 Conclusion 83
Objectives of Corporate Income Tax Coordination in the
European Union 84
4.1 Introduction 84
4.2 The prevention of distortion of competition within the
Single Market by fiscal policy that stimulates corporate
location decisions 84
4.3 Diminishing corporate tax arbitrage opportunities 89
4.4 The reduction of administrative and compliance costs
associated with corporate income taxation 91
4.5 Conclusion 93
Coordination Systems of Corporate Income Tax in the
European Union 94
5.1 Introduction 94
5.2 European Corporate Income Tax 94
5.3 Home State Taxation 96
5.4 The Common Consolidated Corporate Tax Base 102
5.4.1 Objectives of the "Common Consolidated
Corporate Tax Base" 102
5.4.2 Eligible organizations for the "Common
Consolidated Corporate Tax Base" 104
5.4.3 General principles of the "Common
Consolidated Corporate Tax Base" 109
5.4.4 Defining and assessing the tax base 111
5.4.5 Opportunities for consolidation and formula for
allocating the consolidated tax base 118
5.4.6 Administrative framework 132
5.5 Conclusion 136
Effects of Corporate Income Tax
Harmonization/Coordination in the European Union 138
6.1 Introduction 138
6.2 Results of studies requested by the Directorate-General
for Taxation and Customs Union 138
6.3 Evaluation of corporate income tax harmonization
effects by independent researchers 143
6.4 Economic effects of enhanced cooperation between a
group of member states 145
6.5 Conclusion 149
Impact Assessment of the Common Consolidated
Corporate Tax Base 150
7.1 Introduction 150
7.2 Effects of corporate tax base consolidation and
distribution 150
7.3 Impact assessments published by the European
Commission 154
7.4 The impact of distribution factors on revenue from
corporate income tax in economically less developed
member states 161
7.5 Conclusion 164
Supporters and Opponents of Corporate Income Tax
Coordination in the European Union 165
8.1 Introduction 165
8.2 Political reactions regarding the trend towards
corporate income tax harmonization 165
8.3 Opinions from the European business environment
regarding the trend towards corporate income tax
harmonization 169
8.4 Political views on the CCCTB draft directive 171
8.4.1 Reasoned opinion by the House of
Representatives of the Kingdom of the
Netherlands on the proposal for a European
Council directive on a CCCTB 171
8.4.2 Reasoned opinion by the House of Commons of
the United Kingdom of Great Britain and
Northern Ireland on the proposal for a
European Council directive on a CCCTB 172
8.4.3 Reasoned opinion by Dail Eireann of the
Republic of Ireland on the proposal for a
European Council directive on a CCCTB 173
8.4.4 Reasoned opinion by the House of
Representatives of the Republic of Malta on the
proposal for a European Council directive on a
CCCTB 174
8.4.5 Reasoned opinion by the Riksdag of the
Kingdom of Sweden on the proposal for a
European Council directive on a CCCTB 176
8.4.6 Reasoned opinion by the Sejm of the Republic
of Poland on the proposal for a European
Council directive on a CCCTB 177
8.4.7 Reasoned opinion by the National Council of
the Slovak Republic on the proposal for a
European Council directive on a CCCTB 178
8.4.8 Reasoned opinion by the Chamber of Deputies
of Romania on the proposal for a European
Council directive on a CCCTB 179
8.4.9 Reasoned opinion by the National Assembly of
the Republic of Bulgaria on the proposal for a
European Council directive on a CCCTB 180
8.5 Conclusion 183
Conclusions 185
Appendices 193
Notes 222
References 227
Index 235 |
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| spelling | Pîrvu, Daniela 1976- Verfasser (DE-588)1028658192 aut Corporate income tax harmonization in the European Union Daniela Pîrvu 1. publ. New York, NY Palgrave Macmillan 2012 XI, 238 S. txt rdacontent n rdamedia nc rdacarrier Palgrave Macmillan studies in banking and financial institutions Europäische Union (DE-588)5098525-5 gnd rswk-swf Steuer Corporations Taxation European Union countries Körperschaftsteuer (DE-588)4031597-6 gnd rswk-swf Steuerharmonisierung (DE-588)4125519-7 gnd rswk-swf Europäische Union. Mitgliedsstaaten Europäische Union (DE-588)5098525-5 b Körperschaftsteuer (DE-588)4031597-6 s Steuerharmonisierung (DE-588)4125519-7 s DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=025247032&sequence=000004&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
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| subject_GND | (DE-588)5098525-5 (DE-588)4031597-6 (DE-588)4125519-7 |
| title | Corporate income tax harmonization in the European Union |
| title_auth | Corporate income tax harmonization in the European Union |
| title_exact_search | Corporate income tax harmonization in the European Union |
| title_full | Corporate income tax harmonization in the European Union Daniela Pîrvu |
| title_fullStr | Corporate income tax harmonization in the European Union Daniela Pîrvu |
| title_full_unstemmed | Corporate income tax harmonization in the European Union Daniela Pîrvu |
| title_short | Corporate income tax harmonization in the European Union |
| title_sort | corporate income tax harmonization in the european union |
| topic | Europäische Union (DE-588)5098525-5 gnd Steuer Corporations Taxation European Union countries Körperschaftsteuer (DE-588)4031597-6 gnd Steuerharmonisierung (DE-588)4125519-7 gnd |
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