22 Jul 2015 The CCCTB essentially aggregates related EU companies into a single, consolidated tax return for all those entities. The EU group net taxable 

enon ‘tax competition’ to constitute a problem. It implies that tax competition is problematical as it resorts to the CCCTB as a potential solution, at least within the context of the EU. This begs an answer to the question as to what tax competition is in the first place and, sec-ond, the extent to which this should be considered to pose

The CCCTB would contain its own defence against tax abuse (e.g. Controlled Foreign Company Commission made a first proposal for a Common Consolidated Corporate Tax Base (CCCTB)2. The debate never went further than a technical discussion, and the proposal was set aside, the Council and the Commission considering that there was no political consensus. The European Commission has recently made a new proposal3 in the context CCCTB does not change either the domestic corporate tax systems for companies that are not captured by the scope of the directive or have not opted in. Also, the CCCTB does not replace bilateral tax treaties and transfer pricing rules which are still needed vis-à-vis third countries.

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1. The general objectives of this proposal were to improve the simplicity and efficiency of the corporate income tax systems in the EU and thus contribute to the better functioning of its internal market. 2 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). Building on the 2016 CCTB proposal, the 2016 CCCTB proposal introduces the consolidation On 16 March 2011 the European Commission published the much-anticipated draft directive on a Common Consolidated Corporate Tax Base ('CCCTB'). The CCCTB would allow businesses operating in the EU to calculate their tax base on a single set of rules. The CCCTB has been on the European agenda since 2000.

23 Mar 2018 a Common Consolidated Corporate Tax Base (CCCTB) – Possibilities, the debt bias and increase financing neutrality of tax systems exist.

•CCCTB will lead to lower tax revenue which it will be necessary to compensate with higher tax rate. •Concern that the proposals may have disproportionate impact on small, open economies. •Tax competition will lead to race to the bottom.

CCCTB and the combat against tax avoidance The CCCTB will have a major impact in the fight against corporate tax avoidance. The Commission has proposed to make it mandatory for the largest groups in the EU (consolidated turnover of €750m) which have the greatest capacity to carry out aggressive tax planning.

CCCTB, Tax Credits, Tax Planning, Tax Treaties, Withholding Taxes The right answer for the wrong reasons: because dividend income is exempt, related costs should be non-deductible Johann Müller ( International tax professional ) / February 6, 2017 February 13, 2017 / Leave a comment 1. Enforcement problems/ downward tax competition at national level due to mobility of tax subjects/ tax bases 2. Due to cross-border externalities national tax rates may be set at suboptimal levels 3. Unilateral tax measures may reduce pressure on other countries to implement unilateral tax measures themselves as they can act as free-riders 4. The CCCTB would revolutionise the corporate income tax system in the EU, moving from one of tax base allocation based on the arm’s length and separate entity principles, towards one based on unitary taxation, with tax base allocation through formulary apportionment, i.e. divided between Member States according to local sales, labour costs and assets.

The mortgage interest deduction and other tax deductions for homeowners have fewer takers these days. Here’s what to know. For most tax deductions, you need to keep receipts and documents for at least 3 years. Here’s the scoop on what’s tax Conquer your taxes and have peace of mind whether you file online or with a tax pro.
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Selected Issues. Eucotax/Wolters Kluwer, 2012 s.

On June 17, 2015, the European Commission relaunched proposals for common corporate tax rules to apply across the EU. Known as the Common Consolidated Corporate Tax Base (CCCTB), the proposals have two objectives: to simplify the EU’s corporate tax framework; and to reduce opportunities for multinational companies to avoid corporate tax. The CCTB is stage one of a two-stage approach towards an EU-wide corporate tax system and it lays down common corporate tax rules for computing the tax base of large companies and permanent establishments in the EU. The second stage seeks to bring about a fully consolidated corporate tax base, or CCCTB, across Member States.
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Jan 21, 2021 Many people dread tax season. But if you're expecting a tax refund for the 2020 tax season (filing deadline April 15, 2021), you've got something to look forward to. With your extra funds, you may be able to pay off some debt,

The Internal Revenue Service provides information about typical processing times as well as a way of checkin If you're a homeowner, one of the expenses that you have to pay on a regular basis is your property taxes. A tax appraisal influences the amount of your property taxes. Here's what you need to know about getting a tax appraisal. The mortgage interest deduction and other tax deductions for homeowners have fewer takers these days. Here’s what to know. For most tax deductions, you need to keep receipts and documents for at least 3 years.