EBOOK

Achieving a Common Consolidated Corporate Tax Base in the EU

Jetzt
€ 26,49
Bisher € 27,96
 
kartoniert
Besorgung - Lieferbarkeit unbestimmt
August 2006

Beschreibung

Beschreibung

Continuing its authoritative work on EU tax policy and corporate tax convergence, CEPS assembled an expert task force in early 2004 to examine the relationship between accounting and tax measures of profit in anticipation of the 2005 adoption of international financial reporting standards (IFRS) for listed European companies. The group explored the extent to which the objectives of IFRS were compatible with basic tax principles and could form the starting point for achieving a common consolidated corporate tax base (CCCTB) in Europe. The report also identifies which elements of member states tax systems must be considered to achieve convergence to a CCCTB from the starting point of IFRS. The task force also emphasizes, however, that a common corporate tax base among member states is not enough. Any CCCTB must be compatible with the EUs Lisbon objectives, which necessitate a single common tax base with consolidation and allocation, in a form that is competitive, efficient, and flexible.

Portrait

Malcolm Gammie QC is a lawyer at One Essex Court specializing in corporate taxes. Silvia Giannini serves as a Non-executive Director at CIR SpA. Alexander Klemm works at the European Central Bank. Andreas Oestreicher has been Director of the Division and holder of the professorship Business Administration with a focus on business taxation at the University of Gottingen since January 2001. Paola Parascandolo was a member of the board of experts for the evaluation of incentives for enterprises at the Italian Ministry of Economic Development (2000-2001), as well as an economist at the FIAT Office for Studies and Economic Analysis and at CER - Centro Europa Ricerche. Christoph Spengel is a Professor of International Taxation at the University of Mannheim. H. Onno Ruding is chairman of the board of directors of CEPS, former minister of finance of The Netherlands, and retired vice chairman of Citibank.
EAN: 9789290795995
ISBN: 9290795999
Untertitel: Sprache: Englisch.
Verlag: CTR FOR EUROPEAN POLICY
Erscheinungsdatum: August 2006
Seitenanzahl: 124 Seiten
Format: kartoniert
Es gibt zu diesem Artikel noch keine Bewertungen.Kundenbewertung schreiben