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Common Corporate Tax Base in the EU: Impact on the Size of by Christoph Spengel

By Christoph Spengel

The eu fee envisages asserting an offer for a tax reform that will permit bettering the potency and ease of the company source of revenue tax platforms. This record assesses the effect of a typical company Tax Base (CCTB) at the dimension of the company tax bases of ecu businesses. the result of the record shall support to judge the commercial effects of the advent of a harmonised set of tax accounting ideas. The estimates are according to the eu Tax Analyzer with information from the yr 2006 and observe thoughts laid out in the Commission’s guidance Group.

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Indirect shares are not reported. 18 EUROSTAT as well as the German statistical agency DESTATIS. 19 For example, the OECD and ICC were contacted. 20 With the exception of the financial and utilities sectors, as these are excluded from the determination of average model companies in the study. 3 Future Value of the Tax Base and Effective Company Tax Burden The analysis in this section comprises three steps. First, the options for a Common Corporate Tax Base (CCTB) examined in the study are described.

So far, the cumulative effects of common tax accounting rules on the future value of the tax base and the effective tax burden have been analysed. e. Options A-G) on the future value of the tax base are evaluated individually. Each simulation is based on a particular element of the tax base being harmonised across the EU while for all other elements domestic accounting rules are still applied. This analysis helps to identify the effect and importance of specific elements of a CCTB. 38 3 Future Value of the Tax Base and Effective Company Tax Burden (1) The first simulation considers an isolated harmonisation of rules governing tax depreciation (Option A).

The relation to tangible fixed assets, fixed assets and total assets. Given that the ratio to tangible fixed assets provides the best estimation results, the asset structure is consequently based on this ratio. In addition, information on the structure of provisions is generated. The analysis is conducted identically. 16 The European Tax Analyzer computations require information on the source country of dividend receipts as well. This is important since the tax consequences differ if either the tax exemption method or the tax credit method is applied to avoid double taxation.

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