av A Hansson · 2010 — Corporate Tax Base, CCCTB. Jag kommer därför inte att närmare analysera European Union. Company Income Tax, EUCIT, eller Compulsory Harmonized 

Med den gemensamma konsoliderade bolagsskattebasen (CCCTB) med gemensamma EU-regler ska företag kunna lämna in en enda 

Essentially, the  Public consultation on the Re-launch of the Common consolidated Corporate Tax Base (CCCTB) · More · Download · Press room · About FBF · French banking sector. Corporate Tax Base (CCTB) - COM (2016) 685 and a Common Consolidated Corporate Tax. Base (CCCTB) - COM (2016) 683. Dear Mr Juncker,. The House of  create a Common Consolidated Corporate Tax Base (CCCTB) for the European Union (EU). The proposals represent a re-launch of the 2011 CCCTB proposal,  The first proposal of the Common Consolidated Corporate Tax Base (CCCTB) was submitted by the European Commission in 2011 and circulated in the political  On 25 October 2016, the European Commission presented a new proposal for a common consolidated corporate tax base (CCCTB) within the EU as part of its  15 May 2012 The European Commission's proposed Common Consolidated Corporate Tax Base (CCCTB) is the most ambitious project in the history of  30 Aug 2017 The European Union will today release the latest iteration in its proposals for a Common Consolidated Corporate Tax Base (CCCTB) across  19 Feb 2019 By its nature, the Common Consolidated Corporate Tax Base (CCCTB) is a complex and detailed proposal and Member States need to fully  22 Feb 2018 Fine Gael MEP Brian Hayes said: "The ECON Committee report on CCCTB poses yet another threat to Irish corporate tax policy.

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Dec 2002; 86. Ccctb Wg. President Juncker to come forward with a new proposal on a common consolidated corporate tax base (CCCTB) to ensure fair and efficient taxation in Europe. av A Hansson · 2010 — Corporate Tax Base, CCCTB. Jag kommer därför inte att närmare analysera European Union. Company Income Tax, EUCIT, eller Compulsory Harmonized  Förslaget till rådets direktiv om en gemensam konsoliderad bolagsskattebas (CCCTB) har lagts fram i dokument COM(2016) 683 final, och det  Pris: 640 kr. häftad, 2012. Skickas inom 5-9 vardagar.

gemensamma konsoliderade bolagsskattebasen (CCCTB), beräknad som en viss procentsats på värdet av de skattepliktiga vinsterna för de företag för vilka CCCTB ska vara obligatorisk, samt – en modell för utfasning av samtliga reduktioner inom systemet för egna medel under perioden 2021–2025.

This system closely parallels the The European Commission has decided to re-launch the common consolidated corporate tax base (CCCTB) project in a two-step approach, with the publication on 25 October 2016 of two new interconnected proposals: on a common corporate tax base (CCTB), and on a common consolidated corporate tax base (CCCTB). The European Commission’s proposed Common Consolidated Corporate Tax Base (CCCTB) is the most ambitious project in the history of direct taxation within the EU. A common EU consolidated corporate tax base (CCCTB), has the potential, by improving the functioning of the single market and making it easier and cheaper for cross-border companies to expand, to promote investment and jobs. A CCCTB would also eliminate transfer pricing within the EU and reduce the risk of double taxation.

Svenskt Näringslivs yttrande över EU- Kommissionens konsultation om en gemensam konsoliderad bolagsskattebas (CCCTB). Ladda ner.

Leclerq, Fidal* Chapter 18: US Tax implications . 24. David McCarthy and Seth Green, KPMG in the US. Chapter 19: Reorganisation provisions .

15. Otto Marres, KPMG in the Netherlands. Chapter 17: Corporate Law Implications . 20. Séverine Lauratet and Laurent . Leclerq, Fidal* Chapter 18: US Tax implications .
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Med Lissabonstrategin från 2000 avser EU att bli världens mest konkurrenskraftiga kunskapsbaserade ekonomi. In addition, the CCCTB would implement a common approach in the EU, defending the Single Market against aggressive tax planning from third countries. The Fiscal Policy Analysis team of the JRC, largely based in Seville, uses a computable general equilibrium model, especially designed to investigate national and international corporate tax reforms to analyse these questions. The draft CCCTB directive sets out technical rules for the consolidation of profits and the apportionment of the consolidated base to the eligible member states. The CCCTB initiative, however, does not aim to harmonise tax rates or possible tax credits in the EU - these issues are outside the scope of the proposals scope.

Dec 2002; 86. Ccctb Wg. President Juncker to come forward with a new proposal on a common consolidated corporate tax base (CCCTB) to ensure fair and efficient taxation in Europe. av A Hansson · 2010 — Corporate Tax Base, CCCTB.
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the Proposed Directive on the Common Consolidated Corporate Tax base (CCCT b), which is significantly more ambitious and far reaching than any previous direct tax proposal, will follow the earlier directives into law. The origins of the CCCT b can, like the other tax directives, be traced back many years.

Skickas inom 5-9 vardagar. Köp boken Gruppenbesteuerung nach dem Richtlinienvorschlag zur CCCTB av Sebastian Krauß (ISBN  Proposal for a COUNCIL DIRECTIVE on a Common Consolidated Corporate Tax Base (CCCTB). Scrutiny details. Subsidiarity deadline: 03/01/2017. Scrutiny  Svenskt Näringslivs yttrande över EU- Kommissionens konsultation om en gemensam konsoliderad bolagsskattebas (CCCTB).

Frågan om ett gemensamt bolagsskattesystem (CCCTB - Common Consolidated Corporate Tax base), finns med på agendan när EU:s 

EURACTIV has long recognised that the story of Europe has to be told across the continent, and not just in Brussels. European Commission - Press Release details page - Brussels, 16 March 2011 What is the Common Consolidated Corporate Tax Base (CCCTB)?

11. See e.g. Commission Staff Working Document, Impact Assessment, Accompanying Document to the Proposal for a Council Directive on a EU-Kommissionen har fremsat forslag om fælles konsolideret skattebase (CCTB/CCCTB). Med direktivforslagene forsøger EU-Kommissionen at imødekomme flere af de udfordringer, der har været en hindring for at få vedtaget EU-Kommissionens oprindelige forslag om CCCTB fra 2011. CCCTB Common Consolidated Corporate Tax Base Dir. Kommittédirektiv EES Europeiska ekonomiska samarbetsområdet EESK Europeiska ekonomiska och sociala kommittén EU Europeiska unionen EUD EU-domstolen FEUF Fördraget om Europeiska unionens funktionssätt HFD Högsta förvaltningsdomstolen IL Inkomstskattelagen (1999:1229) Hitta information om Alltransport i Östergötland AB - Lokalkontor. Adress: Idögatan 14, Postnummer: 582 78. Corporate income tax in the EU, the Common Consolidated Corporate Tax Base (CCCTB) and beyond: is it the right way to go?