Is the common (consolidated) corporate tax base a suitable solution for SMEs?

Veronika Solilová and Danuše Nerudová

International Journal of Trade and Global Markets, 2018, vol. 11, issue 3, 200-212

Abstract: The common (consolidated) corporate tax base (C(C)CTB) represents one of the most ambitious projects in the history of corporate taxation in the European Union, which introduced cross-border loss offsetting and the consolidation of profits or losses with apportionment between Member States via an apportionment formula. The implementation of the C(C)CTB system can bring the advantages, such as reduced compliance costs of taxation, unified rules for tax base construction, the establishment of the possibility of cross-border loss offsetting, the elimination of transfer pricing issues and others. With respect to SMEs, we research whether SMEs would prefer to opt for C(C)CTB system, mainly in the context of advantages which are offered by this system. Based on the result of our research we can conclude that SMEs would opt for the CC(C)TB system.

Keywords: EU; European Union; tax system; CCTB; CCCTB; common (consolidated) corporate tax base; SMEs; cross-border loss offsetting; apportionment formula; transfer pricing; single entity approach; corporate tax liability; Amadeus database. (search for similar items in EconPapers)
Date: 2018
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