Acta academica karviniensia 2013, 13(1):5-13 | DOI: 10.25142/aak.2013.001

Common Consolidated Corporate Tax Base in the Context of the Council of Europe's Directive Proposal

Beáta Blechová
Slezská univerzita, Obchodně podnikatelská fakulta, Univerzitní nám. 1934/3,73340 Karviná, Email:blechova@opf.slu.cz

This article deals with the harmonization of corporate income tax in the European Union. It presents a brief historical development of the harmonization efforts, describes the main principles of the common consolidated corporate tax base for income tax (CCCTB), as it presents the latest proposal for a Council Directive submitted by the European Commission in March 2011, and analyzes the positive, and negative aspects of this proposal both from the perspective of corporations, and of EU Member States. In conclusion briefly summarizes the political - economic barriers that still prevent a faster progress to harmonize corporate income tax in the EU.

Keywords: common tax base, consolidation, formula apportionment, tax competition, tax harmonization
JEL classification: H25, H26

Received: March 30, 2012; Accepted: March 13, 2013; Published: March 30, 2013  Show citation

ACS AIP APA ASA Harvard Chicago Chicago Notes IEEE ISO690 MLA NLM Turabian Vancouver
Blechová B. Common Consolidated Corporate Tax Base in the Context of the Council of Europe's Directive Proposal. Acta academica karviniensia. 2013;13(1):5-13. doi: 10.25142/aak.2013.001.
Share...
Download citation
  • BibTeX (.bib)
  • Bookends (.ris)
  • EasyBib (.ris)
  • EndNote (.enw)
  • EndNote 8 (.xml)
  • ISI WoS (.isi)
  • Medlars (.medlars)
  • Mendeley (.ris)
  • MODS (.xml)
  • Papers (.ris)
  • RefWorks (.txt)
  • RefManager (.ris)
  • RIS (.ris)
  • MS Word (.xml)
  • Zotero (.ris)
    • Open full article

    References

    1. COM(2001) 582 final - Communication from the Commission to the Council, the European Parliament and the Economic and Social Committee: Towards an Internal Market without tax obstacles - A strategy for providing companies with a consolidated corporate tax base for their EU-wide activities. Commission of the European Communities, Brussels, 23.10.2001, <http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=COM:2001:0582:FIN:EN:PDF>
    2. COM(2003)726 final - Communication from the Commission to the Council, the European Parliament and the Economic and Social Committee: An Internal Market without company tax obstacles - achievements, ongoing initiatives and remaining challenges. Commission of the European Communities, Brussels, 24.11.2003, <http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=COM:2003:0726:FIN:EN:PDF>
    3. KOM(2007) 223 v konečném znění - Sdělení Komise Evropskému parlamentu, Radě a Evropskému hospodářskému a sociálnímu výboru: Provádění programu Společenství pro vyšší růst a zaměstnanost a lepší konkurenceschopnost podniků v EU: další pokrok dosažený během roku 2006 a další kroky směrem k návrhu společného konsolidovaného základu daně z příjmů právnických osob (CCCTB). Komise evropských společenství, Brusel, 2.5.2007, <http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=COM:2007:0223:FIN:CS:PDF>
    4. CCCTB/WP057 - Common Consolidated Corporate Tax Base Working Group (CCCTB WG): CCCTB: possible elements of a technical outline. European Commission, Directorate-General Taxation and Customs Union, Brussels, 26 July 2007, <http://ec.europa.eu/taxation_customs/resources/documents/taxation/company_tax/common_tax_base/ccctbwp057_en.pdf>
    5. KOM(2011) 121 v konečném znění: Návrh směrnice Rady o společném konsolidovaném základu daně z příjmů právnických osob (CCCTB). Evropská komise, Brusel, 16.3.2011, <http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=COM:2011:0121:FIN:CS:PDF>

    Return to the content