By Dennis Weber

the eu Commission’s proposed universal Consolidated company Tax Base (CCCTB) is the main bold undertaking within the historical past of direct taxation in the ecu. whereas holding the correct of Member States to set their very own company tax price, the proposed approach allows a ‘one-stop store’ for submitting tax returns and consolidating prof its and losses around the european. during this booklet – the 1st to supply assistance to practitioners whose paintings might be suffering from those new advancements – 19 trendy representatives of the enterprise neighborhood, tax consultancy, educational taxation scholarship and tax management speak about the proposed system’s purpose, constitution and uncertainties, starting from very technical elements, to the wording of the suggestion, to political issues. those themes comprise the subsequent: eligibility; formation of a bunch; the idea that of ‘permanent establishment’; overseas tax credit; ‘dual resident’ businesses; outcomes of coming into and leaving; depreciation of fastened resources; repackaged asset transfers; appeals approach; disagreements between Member States; subsidiarity and the ‘yellow card procedure’; overseas elements and tax treaties; sharing mechanism and move pricing; and anti-abuse ideas. The dialogue increases a variety of matters prone to bring about destiny amendments, and for that reason, besides its functional worth in constructing an figuring out of the proposed system’s particular results, the publication may be welcomed by means of tax specialists and attorneys around the world, company tax advisers, ecu tax professionals and tax researchers and academics.

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CCCTB: Selected Issues (Eucotax Series on European Taxation) by Dennis Weber

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