The Delineation and Apportionment of an EU Consolidated Tax Base for Multi-jurisdictional Corporate Income Taxation: a Review of Issues and Options
Ana Agundez-Garcia ()
Additional contact information
Ana Agundez-Garcia: European Commission
Authors registered in the RePEc Author Service: Ana Agundez Garcia ()
No 9, Taxation Papers from Directorate General Taxation and Customs Union, European Commission
Abstract:
The Commission Services study on Company Taxation in the Internal Market and the Communications COM(2001)582 and COM(2003)726 on EU company taxation presented a long-term strategy to tackle the corporate income tax obstacles in the Internal Market by providing multi-jurisdictional companies with a consolidated tax base for their EU-wide activities for corporate taxation purposes. This comprehensive approach relies on a number of crucial steps such as delineating the CTB and choosing the mechanism for apportioning the multinationals' tax bases between the relevant Member States, so that they can then apply the national corporation tax rate to their respective shares. This work systematically addresses some of the fundamental questions that arise when considering the design of a consolidation + apportionment system for sharing multinationals' consolidated profits between EU Member States.
Keywords: European Union; Corporate Taxation; multinational taxation; formula apportionment (search for similar items in EconPapers)
JEL-codes: H2 H3 H87 (search for similar items in EconPapers)
Pages: 102 pages
Date: 2006-10, Revised 2006-10
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (8)
Downloads: (external link)
https://ec.europa.eu/taxation_customs/sites/taxati ... r_09_complete_en.pdf final version, 2006 (application/pdf)
Our link check indicates that this URL is bad, the error code is: 404 Not Found (https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/taxation/gen_info/economic_analysis/tax_papers/taxation_paper_09_complete_en.pdf [301 Moved Permanently]--> https://taxation-customs.ec.europa.eu/sites/taxation/files/resources/documents/taxation/gen_info/economic_analysis/tax_papers/taxation_paper_09_complete_en.pdf [301 Moved Permanently]--> https://taxation-customs.ec.europa.eu/sites/default/files/resources/documents/taxation/gen_info/economic_analysis/tax_papers/taxation_paper_09_complete_en.pdf)
Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.
Export reference: BibTeX
RIS (EndNote, ProCite, RefMan)
HTML/Text
Persistent link: https://EconPapers.repec.org/RePEc:tax:taxpap:0009
Access Statistics for this paper
More papers in Taxation Papers from Directorate General Taxation and Customs Union, European Commission Contact information at EDIRC.
Bibliographic data for series maintained by Gaetan Nicodeme () and Ana Xavier () and Ioana Diaconescu ().