Harmonizing the Corporate Tax Base in the European Union

被引：0
|
作者：
Kahle, Holger [1 ]
Schulz, Sebastian [1 ]
机构：
[1] Univ Hohenheim, D-7000 Stuttgart, Germany
来源：
BETRIEBSWIRTSCHAFTLICHE FORSCHUNG UND PRAXIS | 2011年 / 63卷 / 05期
关键词：
D O I：
暂无
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
Against the background of the ongoing CCCTB-project this paper discusses possibilities and limitations with respect to a harmonization of tax accounting rules in the European Union. On basis of a simplified accrual method the adequacy of IFRS for tax purposes as well as the starting point-thesis of the European Commission are called into question. The discussion is supplemented by selected British, French as well as Polish tax accounting rules.
引用
收藏
页码：455 / 475
页数：21
相关论文
共 50 条
  • [1] Reducing tax compliance costs through corporate tax base harmonization in the European Union
    Barrios, Salvador
    d'Andria, Diego
    Gesualdo, Maria
    [J]. JOURNAL OF INTERNATIONAL ACCOUNTING AUDITING AND TAXATION, 2020, 41
  • [2] Corporate Tax Burden in the European Union
    Alvarez Garcia, Santiago
    Fernandez Rodriguez, Elena
    Martinez Arias, Antonio
    [J]. EC TAX REVIEW, 2011, 20 (01): : 41 - 55
  • [3] Corporate income tax coordination in the European Union
    Devereux, Michael P.
    Fuest, Clemens
    [J]. TRANSFER-EUROPEAN REVIEW OF LABOUR AND RESEARCH, 2010, 16 (01) : 23 - 28
  • [4] Corporate Tax Consolidation and Enhanced Cooperation in the European Union
    Bettendorf, Leon
    van der Horst, Albert
    de Mooij, Ruud A.
    Vrijburg, Hendrik
    [J]. FISCAL STUDIES, 2010, 31 (04) : 453 - 479
  • [5] ANALYSIS OF TAX COMPETITION IMPACT ON CORPORATE TAXATION IN THE EUROPEAN UNION
    Sokol, Nika
    [J]. ECONOMIC RESEARCH-EKONOMSKA ISTRAZIVANJA, 2008, 21 (04): : 34 - 44
  • [6] COUNTERING THE CORPORATE TAX AVOIDANCE IN THE COURT OF JUSTICE OF THE EUROPEAN UNION PRACTICE
    Tasalov, Kirill A.
    Sokolova, Svetlana G.
    Osina, Dina M.
    [J]. PRAVOPRIMENENIE-LAW ENFORCEMENT REVIEW, 2021, 5 (03): : 178 - 192
  • [7] DEPENDENCE OF THE EFFECTIVE TAXATION ON THE CORPORATE INCOME TAX RATE IN THE EUROPEAN UNION
    Kosturikova, Ivana
    [J]. PROCEEDINGS OF 14TH INTERNATIONAL SCIENTIFIC CONFERENCE: ECONOMIC POLICY IN THE EUROPEAN UNION MEMBER COUNTRIES, PTS 1 AND 2, 2016, : 314 - 322
  • [8] WHICH FACTORS INFLUENCE THE CORPORATE TAX REVENUES IN EUROPEAN UNION COUNTRIES?
    Macek, Rudolf
    [J]. TAXES IN THE WORLD: 4TH INTERNATIONAL SCIENTIFIC CONFERENCE, 2014, : 39 - 48
  • [9] The European Commission's proposal for a common consolidated corporate tax base
    Fuest, Clemens
    [J]. OXFORD REVIEW OF ECONOMIC POLICY, 2008, 24 (04) : 720 - 739
  • [10] The Interplay Between Tax Havens, Geographic Disclosures and Corporate Tax Avoidance: Evidence from European Union
    Kobbi-Fakhfakh, Sameh
    [J]. ACCOUNTING ECONOMICS AND LAW-A CONVIVIUM, 2023, 13 (04) : 417 - 456
12345