The European Commission envisages putting forward a proposal for a tax reform that would allow improving the efficiency and simplicity of the corporate income tax systems. This report assesses the impact of a Common Corporate Tax Base (CCTB) on the size of the corporate tax bases of EU...

Problemstellung, Zielsetzung und Aufbau der Arbeit -- Modelle der internationalen Konzernbesteuerung -- Konzernbesteuerung innerhalb des Binnenmarkts -- Konzernbesteuerung im Verhältnis zu Drittstaaten -- Zusammenfassung der Ergebnisse und Ausblick.

The European Commission presented a strategy that would allow EU companies to compute their EU tax base under a single set of tax rules at the EU level and use a common formula to distribute this tax base across the individual Member States. Company Tax Reform and Formulary Apportionment in the...

Company taxation is an important element for the establishment and the completion of the Internal Market. Against this background, the European Commission recommends the harmonisation of the tax base in the European Union. Carsten Wendt analyses the necessity, the concept as well as potential...