Acheiving a Common Consolidated Corporate Tax Base in the Eu: Report of a CEPS Task Force, November 2005 - Brossura

Gammie, Malcolm; Giannini, Silvia; Klemm, Alexander; Oestreicher, Andreas; Parascandolo, Paola

Brossura

ISBN 10: 9290795999 ISBN 13: 9789290795995

Casa editrice: Centre for European Policy Studies, 2006

Riassunto

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 EU's Lisbon objectives, which necessitate a single common tax base with consolidation and allocation, in a form that is competitive, efficient, and flexible.

Su questo libro

L'autore:

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 Göttingen 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.

Su questa edizione

• Editore: Centre for European Policy Studies
• Data di pubblicazione: 2006
• ISBN 10: 9290795999
• ISBN 13: 9789290795995
• Rilegatura: Copertina flessibile
• Numero di pagine: 124