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| Concept and Necessity of a Common Tax Base - an academic introduction | |
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| Introduction | |
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| Company Taxation in the European Union | |
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| Country Practice | |
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| Corporate Tax Rates | |
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| Corporate Tax Bases | |
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| Starting Point: Relationship between Financial Accounting and Tax Accounting | |
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| Depreciation on Plant and Equipment | |
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| Recognition of Provisions | |
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| Inter-company Dividends | |
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| Capital Gains | |
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| Loss Compensation | |
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| Foreign Income | |
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| Group Taxation | |
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| Corporation Tax Systems | |
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| Local Taxes | |
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| Effective Tax Burdens | |
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| Purpose of the Survey and Outline of the Model | |
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| Domestic Investments | |
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| Cross-border Investments | |
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| Evaluation | |
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| Criteria | |
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| Economic Perspective of the Common Market: Efficiency and Neutrality | |
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| Perspective of Businesses: Obstacles to Cross-border Activities within the EU | |
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| Perspective of Member States Tax Administrations: Enforcement of Taxes and Protection of Tax Bases | |
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| Is Harmonisation of Nominal Tax Rates a Way Out? | |
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| Common Tax Base | |
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| Principles | |
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| Advantages | |
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| Implementation issues | |
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| Determination of Taxable Income | |
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| Determination of Group Income | |
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| Group Definition | |
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| Taxable Unit | |
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| Nexus | |
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| Personal Scope | |
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| Consolidation | |
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| Starting Point | |
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| Intra-group Loss Relief | |
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| Intra-group Transactions | |
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| Scope of Income Qualifying for Consolidation | |
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| Treatment of EU Outbound and Inbound Investments | |
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| Entry and Exit Rules | |
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| Apportionment of Group Income | |
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| Related Issues | |
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| Legal Obligation | |
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| Local Profit Taxes, Non-profit Taxes and Social Security Contributions | |
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| In Favour of a Minimum Corporate Tax Rate | |
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| Conclusion | |
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| Perspektiven der Konzernbesteuerung | |
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| Einleitung | |
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| Anspr�che an eine Konzernbesteuerung | |
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| Rechtliche Anspr�che | |
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| Vorgaben des Grundgesetzes | |
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| Vorgaben des EG-Vertrages | |
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| Politische und �konomische Anspr�che | |
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| Politische Zielsetzungen im Konzernsteuerrecht | |
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| Entscheidungsneutralit�t und Ressourcenallokation | |
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| Konzernneutralit�t als Zielsetzung des Unternehmenssteuerrechts | |
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| Sollbruchstellen im Konzernsteuerrecht | |
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| Die Mehrfachbesteuerung von Gewinnen | |
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| Klassisches K�rperschaftsteuersystem und Integrationsverfahren | |
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| Der Abzug von Beteiligungsaufwand | |
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| Die Verrechnung von Verlusten | |
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| Die Kontrolle von Schuldverh�ltnissen | |
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| Die zentrale Rolle von Finanzierungen | |
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| Die Vermeidung von Gewinnrealisierungen | |
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| Zum Verh�ltnis Betriebsst�tten / Tochtergesellschaften | |
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| Das Konzept einer einheitlichen Konzernsteuerbemessungsgrundlage | |
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| Grundz�ge und Stand des Konzepts | |
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| Optionsl�sung oder Zwangsvereinheitlichung? | |
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| Internationale und nationale Konzerne | |
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| Die Definition der Unternehmensgruppe | |
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| Beteiligungsschwelle | |
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| Wirtschaftliche Integration der Tochtergesellschaft | |
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| Die Definition des steuerpflichtigen Einkommens | |
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| Die Technik der Konsolidierung | |
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| Die Behandlung von Drittstaaten | |
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| Die Anwendung von Zuordnungsfaktoren | |
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| Institutionelle Fragen | |
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| Schlusswort | |
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| Taxable Corporate Income - Common Structural Elements | |
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| CCCTB: Der steuerpflichtige Unternehmensgewinn - gemeinsame Strukturelemente | |
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| Einleitung | |
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| Problemstellung | |
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| Ausgangssituation | |
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| Besteuerungsgrunds�tze | |
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| Realisationsprinzip | |
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| Imparit�tsprinzip | |
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| Zurechnung von Wirtschaftsg�tern und Leasing | |
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| Einzel- oder Gruppenabschreibung? | |
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| R�ckstellungen | |
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| Betriebsausgaben | |
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| Eigene Steuerbilanz? | |
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| Ergebnis und Ausblick | |
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| An optional and competitive CCCTB - a comprehensive approach to reach the Lisbon objectives | |
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| Aims of the CCCTB | |
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| Underlying tax principles | |
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| Important features of the CCCTB | |
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| Conclusion | |
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| Panel Statements | |
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| Martina Baumg�rtel | |
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| Christian Comolet-Tirman | |
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| Peter Essers | |
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| Malcolm Gammie | |
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| Consolidation, Allocation and International Aspects | |
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| Evaluating the Common Consolidated Corporate Tax Base | |
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| Introduction | |
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| The Commission's Proposal: Formula Apportionment and Source Based Taxation | |
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| Consolidation and Apportionment | |
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| Investment Decisions | |
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| Tax Revenue Effects | |
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| Third Country-Tax Policy | |
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| An Alternative to the Commission's Proposal: Separate Entity Accounting and Residence Based Taxation | |
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| Separate Entity Accounting | |
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| Investment Decisions | |
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| Tax Revenue Effects | |
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| Third Country-Tax Policy | |
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| The Way to European Group Taxation | |
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| Common Corporate Income Tax Policy? | |
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| Single-Stage Solution or Step-by-Step Solutions? | |
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| Summary | |
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| Europe Slowly Lurches to a Common Consolidated Corporate Tax Base: Issues at Stake | |
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| Introduction | |
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| What's it all about? | |
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| What are the Issues? | |
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| The Tax Unit and Base | |
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| Consolidation | |
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| The Formula | |
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| Non-Business Income | |
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| Inbound and Outbound Investment | |
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| Conclusions | |
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| Panel Statements | |
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| Mary Bennett | |
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| Bruno Gibert | |
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| Michael Lang | |
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| Ivar Nordland | |
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| Lessons of US Subnational Experience for EU CCCTB Iniative | |
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| Historical lessons | |
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| Political lessons | |
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| Technical lessons | |
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| Conclusion | |
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| Administrative Aspects | |
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| Administrative Aspekte einer Gemeinsamen Konsolidierten K�rperschaftsteuerlichen Bemessungsgrundlage in der EU | |
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| Einleitung | |
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| Derzeitige Situation | |
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| Angestrebte Situation | |
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| Verwaltungsstrukturen und Abl�ufe | |
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| Bestehende Verfahren | |
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| Amtshilferichtlinie | |
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| Beitreibungsrichtlinie | |
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| Entscheidungsmechanismen | |
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| Anforderungen an ein Verwaltungssystem f�r die GKKB | |
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| Grunds�tzliche M�glichkeiten f�r eine Verwaltungsstruktur zur GKKB | |
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| Nationale Ebene | |
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| Zentrale Ebene | |
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| Kombination | |
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| Idealtypische Verwaltungsstruktur | |
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| Idealtypisches Verwaltungsverfahren | |
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| Erfassung/Registrierung | |
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| Steuererkl�rung | |
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| Veranlagungsverfahren | |
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| Betriebspr�fung | |
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| Neufestsetzung | |
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| Sicherstellung der gleichm��igen Auslegung | |
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| St�ndiger Ausschuss | |
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| Verfahren und Entscheidungsfindung | |
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| Mechanismus zur Anpassung der Regeln | |
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| Rechtsbehelfsverfahren | |
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| Au�ergerichtliches Verfahren | |
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| Gerichtliches Verfahren | |
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| Fazit | |
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| Administrative Aspects of the CCCTB - a Business Perpective | |
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| Panel Statements | |
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| Mar�a Teresa Soler Roch | |
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| Mikl�s Kok | |
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| Matthias Mors | |
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| Philip Baker | |