common consolidated tax base
Harmonization of Corporate Tax Base in the EU: An Idea Whose Time Has Come? Bruges Political Research Papers 76/2019
... a common consolidated tax base for companies that would only be mandatory for multinational ...affect tax rates but would drastically influence the way the profits of companies are ...
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Common consolidated corporate tax base: grouping and consolidation
... for the European Commission is suggesting totally new system of corporate taxation. The aim of the paper is to research the rules for consolidation and grouping suggested in the proposal of CCCTB directive, to identify ...
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Taxing the powerful, the rise of populism and the crisis in Europe: the case for the EU Common Consolidated Corporate Tax Base
... be tax residents nowhere in the ...no tax residence and no employees through 2011, began employing 250 people in ...negotiated tax rate of less than 2 ...U.S. tax liability by one ...
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Tax sharing under the Common Consolidated Corporate Tax Base: Measurement of the profit generating factors in the agriculture sector
... existing tax rate differences, the only rational strategy of the respective Member State is to define “employee” broadly, which allows to maximize the volume of the allocated share of the taxable ...
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CFC rules in the context of the proposed CCCTB directive
... a Common Consolidated Corporate Tax Base (CCCTB) there have been introduced a specifi c anti-abuse provisions, CFC ...at tax evasions and tax ...the tax base against ...
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Possible ways of corporate tax base harmonization in the European Union
... and common consolidated corporate tax base in the long ...the common consolidated corporate tax ...of consolidated tax base ...
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Unitary Taxation: Tax Base and the Role of Accounting
... for base erosion and profit shifting, relying on the existing international tax rules based on the separate entity approach to deal with ...true consolidated accounts prepared under consistent ...
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Common Consolidated Corporate Tax Base (Ccctb) In the Theory of Corporate Finance
... for tax deductible expenses in the concept of CCCTB, cause and effect relationship between exempt revenues and tax deductible expenses is of particular ...the tax payer for the purpose of the ...
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Implications of the introduction of the Common Consolidated Corporate Tax Base for tax revenues in Romania
... and tax revenue (about 2 percentage points) will be quite ...level, tax rates and rules for determining the tax base) in the CIT was held to be a viable ...the tax losses will be ...
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Consolidation under CCCTB system
... mon consolidated corporate tax base construction for companies with European ...fair tax competition should be fulfi lled because the nominal tax rates become more trans- parent, for it ...
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A Common Facts Data Base
... A COMMON FACTS DATA BASE A C O M M O N F A C T S D A T A B A S E William Crowther BBN Systems and Technologies Corporation 10 Moulton Street Cambridge, MA 02138 I N T R O D U C T I O N This note is ab[.] ...
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An EU Company without an EU Tax? CEPS Reports in Finance and Banking. No. 27, 1 April 2002
... All member states in the EU and most other countries in the world tax company profits. This is a matter of some controversy. It goes without saying that corporations fulfil an important economic role and, as only ...
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Competition in unit vs ad valorem taxes
... single tax jurisdiction with imperfect product market ...competing tax jurisdictions, unit and ad valorem taxes are not equivalent for a different reason, but that in contrast, a switch to unit taxation ...
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COMPLIANCE DETERMINANTS IN PAYING MOTORIZED VEHICLE TAX IN BALI PROVINCE, INDONESIA
... of tax revenue in Bali Province mostly comes from motorized vehicles ...tax. Tax revenue will be optimal if the community obeys to pay ...factors, tax regulations, tax policies, ...
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The Common Knowledge of Tax Abuse
... The Common Knowledge of Tax Abuse SMU Law Review Volume 54 | Issue 1 Article 8 2001 The Common Knowledge of Tax Abuse Mark P Gergen Follow this and additional works at https //scholar smu edu/smulr Th[.] ...
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Consolidated Group of Taxpayers: Infusion into the Russian Economic Practice
... Russian tax legislation, the fulfillment of tax obligations by CGT is carried out in a manner similar to that set for the separate legal ...the tax authority with a single tax return, does the ...
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Will the Federal Income Tax Have a Bicentennial?
... income tax system (despite its undeniable lack of preci- sion), how would one evaluate the system’s long-term prospects? Crystal ball gazing a century into the future may be a hopeless exer- ...income tax ...
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Progressivity of personal income tax in Croatia: decomposition of tax base and rate effects
... teristic of the PIT system in all years is that for pensioners a separate basic allowance was set, at a level almost twice as high as that of the general BA. The consequence is that only one in ten pensioners actually ...
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In search of an appropriate tax base for local Leviathans
... to tax could be best constrained by constitutional ...a tax revenue ...the tax revenue would be spent on public ...income tax tariff and a certain yardstick for public ex- penditure into the ...
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Bargaining away the tax base: the north south politics of tax treaty diffusion
... shows, tax treaties have indeed diffused in some cases as a result of competition by developing countries for inward ...evidence base to justify this competition, and the views of treaty negotiators who are ...
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