Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/149907 
Erscheinungsjahr: 
2017
Schriftenreihe/Nr.: 
ZEW policy brief No. 1/2017
Verlag: 
Zentrum für Europäische Wirtschaftsforschung (ZEW), Mannheim
Zusammenfassung: 
With its Action Plan for a Fairer and Efficient Corporate Tax System (COM (2015) 302) published on 17 June 2015, the European Commission relaunched the idea of a Common Consolidated Corporate Tax Base (European Commission (2015a)). The respective proposals for a Council Directive have recently been published on 25 October 2016 (COM (2016) 683 and 685). The CCCTB promises a harmonized set of rules to determine the tax base, the consolidation of taxable profits at the EU level and formula-based apportionment. The CCCTB does not harmonize corporate income tax rates, which remain within the purview of the Member States.
Dokumentart: 
Research Report

Datei(en):
Datei
Größe
117.76 kB





Publikationen in EconStor sind urheberrechtlich geschützt.