Arbeitspapier
Tax Harmonisation in Europe: The Determination of Corporate Taxable Income in the EU Member States
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.
- Language
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Englisch
- Bibliographic citation
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Series: ZEW Discussion Papers ; No. 07-035
- Classification
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Wirtschaft
Business Taxes and Subsidies including sales and value-added (VAT)
Taxation and Subsidies: Efficiency; Optimal Taxation
- Subject
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International Company Taxation
Effective Tax Burden
Tax Accounting
- Event
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Geistige Schöpfung
- (who)
-
Oestreicher, Andreas
Spengel, Christoph
- Event
-
Veröffentlichung
- (who)
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Zentrum für Europäische Wirtschaftsforschung (ZEW)
- (where)
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Mannheim
- (when)
-
2007
- Handle
- Last update
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10.03.2025, 11:44 AM CET
Data provider
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ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Arbeitspapier
Associated
- Oestreicher, Andreas
- Spengel, Christoph
- Zentrum für Europäische Wirtschaftsforschung (ZEW)
Time of origin
- 2007
Other Objects (12)
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Steuerliche Förderung von Forschung und Entwicklung in Deutschland – Handlungsbedarf und Reformoptionen
Kollektivversagen: Cum/Cum, Cum/Ex und Hopp!
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Steuerbetrug: Task Force: irreführender Begriff
Inwieweit eignen sich die International Accounting Standards für die steuerliche Gewinnermittlung?
Effektive Steuerbelastung der grenzüberschreitenden Geschäftstätigkeit nach den Vorschlägen zur Reform der Unternehmensbesteuerung
The effective average tax burden in the European Union and the USA: a computer-based calculation and comparison with the model of the European tax analyzer
Taxation in the digital economy: Recent policy developments and the question of value creation
The European Commission's CC(C)TB re-launch
The effective tax burden of companies in the member states of the EU : the perspective of a multinational investor
The common consolidated corporate tax base
Common corporate tax base (CCTB) and effective tax burdens in the EU member states
Steuerliche Förderung von Forschung und Entwicklung in Deutschland – Handlungsbedarf und Reformoptionen
Kollektivversagen: Cum/Cum, Cum/Ex und Hopp!
Effective marginal tax rates for US investors in Germany and Europe : an analysis of recent tax reforms in Germany
Steuerbetrug: Task Force: irreführender Begriff
Inwieweit eignen sich die International Accounting Standards für die steuerliche Gewinnermittlung?
Effektive Steuerbelastung der grenzüberschreitenden Geschäftstätigkeit nach den Vorschlägen zur Reform der Unternehmensbesteuerung
The effective average tax burden in the European Union and the USA: a computer-based calculation and comparison with the model of the European tax analyzer
Taxation in the digital economy: Recent policy developments and the question of value creation