Tax Harmonisation in Europe : The Determination of Corporate Taxable Income in the EU Member States


Oestreicher, Andreas ; Spengel, Christoph


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URL: https://ub-madoc.bib.uni-mannheim.de/1515
URN: urn:nbn:de:bsz:180-madoc-15155
Document Type: Working paper
Year of publication: 2007
The title of a journal, publication series: Discussion Paper / ZEW
Volume: 07-035
Place of publication: Mannheim
Publication language: English
Institution: Sonstige Einrichtungen > ZEW - Leibniz-Zentrum für Europäische Wirtschaftsforschung
MADOC publication series: Veröffentlichungen des ZEW (Leibniz-Zentrum für Europäische Wirtschaftsforschung) > ZEW Discussion Papers
Subject: 330 Economics
Classification: JEL: H25 H21 ,
Subject headings (SWD): Körperschaftsteuer , Besteuerungsgrundlage , Steuerrecht , Europa , International Financial Reporting Standards , Multinationales Unternehmen , Steuer
Keywords (English): International Company Taxation , Effective Tax Burden , Tax Accounting , Common Consolidated tax base , European Union
Abstract: The aim of this paper is twofold. First, we want to examine whether and if so, to what extent, the concept of International Financial Reporting Standards (IFRS) meets the requirements of a Common Consolidated Corporate Tax Base (CCCTB) for the EU-wide activities of multinationals as proposed by the European Commission. Second, we estimate the consequences on the effective levels of company tax burdens in selected EU member states if IFRS are considered as a tool for defining the tax base. Our analysis reveals that IFRS could provide elements of a common and harmonised European tax base in certain areas. In particular, tax accounting still has to follow the realisation principle. Therefore, IFRS “fair value-accounting” cannot be adopted for tax purposes. A transition to tax accounting on the basis of IFRS has only minor effects on the effective tax burdens of companies.
Additional information:

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Oestreicher, Andreas ; Spengel, Christoph (2007) Tax Harmonisation in Europe : The Determination of Corporate Taxable Income in the EU Member States. Open Access Discussion Paper / ZEW Mannheim 07-035 [Working paper]
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