Projekt:TaxCtrl - Tax Control/Gemeinsame konsolidierte Körperschaftsteuer-Bemessungsgrundlage

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Sonstiges

Gegenargument laut Bundesregierung

• Es bestehe ”das Risiko erheblicher, dauerhafter steuerlicher Mindereinnahmen“. <http://www.bundestag.de/presse/hib/2011_06/2011_224/02.html> (15.11.0213)
• hilft nicht nicht, wenn es am Vollzug scheitert

Was bedeutet Common Consolidated Corporate Tax Base (CCCTB)?

• "a single consolidated tax return for the whole of their activity in the EU" http:// ec.europa.eu/ taxation_customs/ taxation/ company_tax/ common_tax_base/
• "The consolidated taxable profits of the group would be shared out to the individual companies by a simple formula so that each Member State can then tax the profits of the companies in its State at the tax rate that they - each Member State - chooses, (just like today.)" http:// ec.europa.eu/ taxation_customs/ taxation/ company_tax/ common_tax_base/ (abgerufen 12.12.2013)v
• " Fundamental reforms of corporate income taxation" http:// ftp.zew.de/ pub/ zew-docs/ dp/ dp13044.pdf (abgerufen 12.12.2013)
• " What this means is that the entire profits that a group makes inside the EU will be calculated for tax purposes under common rules and then apportioned to states on the basis of a fomrula which determines the proportion of their real economy activity that takes place in each location." http:// www.taxresearch.org.uk/ Blog/ 2011/ 02/ 07/ bring-on-the-common-consolidated-corporate-tax-base/ (abgerufen 12.12.2013)
• " "
• " proposed to modify the balance between these criteria, giving 10% weight to sales and 45% weight to each other criteria. " http:// europecafe.wordpress.com/ 2013/ 08/ 25/ in-favour-of-the-ccctb-in-european-tax-law/ (abgerufen 12.12.2013)

Policy Making / Prozess

• " CCTB proposal under Articles 289(2) and 115 TFEU" http:// europecafe.wordpress.com/ 2013/ 08/ 25/ in-favour-of-the-ccctb-in-european-tax-law/ (abgerufen 12.12.2013)
• "Any CCCTB must be compatible with the EU's Lisbon objectives, which necessitate a single common tax base with consolidation and allocation, in a form that is competitive, efficient, and flexible. " http:// books.google.de/ books? id=SIuj9cBuyHEC& dq=corporate+consolidated+tax+base++tax+evasion& source=gbs_navlinks_s (abgerufen 12.12.2013)
• " Themainproblem–assooftenwithinternationaltaxation–istheequitablesharingoftaxrevenuesamongtheMemberStates.Thequestionofasuitableapportionmentsystemcouldproveaninsur-mountableobstacle.Themodelwouldhavehugeimplicationsfornationaltaxrevenues.ThatmaybeonereasonwhypreliminaryworkonithasonlyjustgotunderwayintheEU- (abgerufen 12.12.2013)levelworkinggroups.Theyprefertobeginbydiscussingtopicsonwhichitiseasiertoreachaconsensus " http:// www.dbresearch.in/ PROD/ DBR_INTERNET_EN-PROD/ PROD0000000000216084.PDF
• Auch liberale sind im EP dafür: "http:// www.alde.eu/ press/ press-and-release-news/ press-release/ article/ a-road-map-to-a-common-consolidated-corporate-tax-base-38856/ (abgerufen 12.12.2013)

gradual introduction of a Common Consolidated Corporate Tax Base at European level", said Sylvie Goulard (Modem, France) ALDE spokesperson on the issue, after today's vote in the Economic and Monetary Affairs Committee on the proposal for a Council directive on a Common Consolidated Corporate Tax Base (CCCTB). The Parliament in this case is only consulted."

• Optional oder bindend: " Such a CCCTB can be a means to tackle corporate tax evasion and secure a minimum corporate taxation throughout Europe. However, the EC proposes that companies can choose to apply the rule, which would mean huge potential for increased tax dodging. At the hearing in July 2012, business representatives therefore were pretty open to a CCCTB but criticised the Commission for looking at double non-taxation. Civil society organisations urged the Commission to continue with the double non-taxation work and to tackle tax evasion effectively, including a compulsory CCCTB. This compulsory approach had already been called for by the European Parliament earlier in 2012." http:// somo.nl/ dossiers-en/ sectors/ financial/ eu-financial-reforms/ newsletter-items/ issue-14-october-2012/ european-union-revises-its-policy-on-tax-evasion (abgerufen 12.12.2013)
• " Corporate taxation: Parliament pushes for a compulsory common base Plenary Session Press release - Taxation − 19-04-2012 - 13:34 The use of a common consolidated corporate tax base should be made compulsory, said Parliament in a vote on Thursday outlining its position on legislation proposed by the Commission. The Commission had proposed a voluntary scheme. " http:// www.europarl.europa.eu/ news/ en/ news-room/ content/ 20120418IPR43390/ html/ Corporate-taxation-Parliament-pushes-for-a-compulsory-common-base (abgerufen 12.12.2013)
• " Resolution on the CCCTBIn theresolution on the CCCTB, the Parliament said that the CCCTB should be compulsory, instead of optional, as was suggested in the European Commission’s March 2011proposal.In the Parliament’s view, after a five-year transitional period, in which the CCCTB would only apply to European cooperative societies, it would applyto all companies except small and medium-sized enterprises, for whom the CCCTB would remain optional.Anticipating that not all member states may wish to participatein the CCCTB scheme, the Parliament suggestedthat those who dowish to participate should introduce it throughthe EU’s enhanced cooperation procedure.Way forwardThe resolutions will be sent to the European Council and the European Commission, in anticipation of further actions.This development,along with other recent policy developments in Europe on tax harmonization and state aid matters,could impact US multinationals with European operations." http:// www.pwc.com/ en_US/ us/ tax-services-multinationals/ newsletters/ european-tax-newsalert/ assets/ pwc-ccctb-combating-tax-fraud.pdf
• " " (abgerufen 12.12.2013)

Pros

• "(CCCTB) is highly controversial "http:// europecafe.wordpress.com/ 2013/ 08/ 25/ in-favour-of-the-ccctb-in-european-tax-law/ (abgerufen 12.12.2013)
• " According to the Commission, the compliance costs would be reduced by €700 million/ year across the EU and the new consolidation rules would even enable savings of €1.3 billion[3]. " http:// europecafe.wordpress.com/ 2013/ 08/ 25/ in-favour-of-the-ccctb-in-european-tax-law/ (abgerufen 12.12.2013)
• " Second, the harmonisation would concern only the tax base, not the tax rates, nor the accounting principles. " http:// europecafe.wordpress.com/ 2013/ 08/ 25/ in-favour-of-the-ccctb-in-european-tax-law/
• " reducing the administrative burden by setting up a “one-stop-shop” system," http:// europecafe.wordpress.com/ 2013/ 08/ 25/ in-favour-of-the-ccctb-in-european-tax-law/
• "This paper will claim that the Commission’s proposal does not violate the subsidiarity principle (I) and will nuance the fears of a decrease in European competitiveness, both regarding the multiplicity of applicable laws (II) and the difficulty to make accurate tax predictions (III). " http:// europecafe.wordpress.com/ 2013/ 08/ 25/ in-favour-of-the-ccctb-in-european-tax-law/ (abgerufen 12.12.2013)
• " In other words, if profits were allocated to a state then it might choose to offer a very low tax rate on the resulting allocated profits and use that as an incentive to encourage companies to bring inward investment into a state of the sort that triggers the allocation of profit which would then obtain beneficial tax treatment. Given that one of those inward allocations would inevitably relate to the number of people employed within the state, this could be used as a very effective mechanism in undertaking tax competition, and is the exact opposite of the outcome that Ireland predicts." http:// www.taxresearch.org.uk/ Blog/ 2011/ 02/ 07/ bring-on-the-common-consolidated-corporate-tax-base/
• Bei Pros und Kons muß unterschieden werden, aus wessen Perspektive etwas positiv oder negativ ist.
• "The result is, I think, that the CCCTB might actually deliver a great deal of benefit. Profits will be appropriately allocated. Business costs of compliance will be reduced. The waste of time of transfer pricing procedures inside Europe will be eliminated. And if profit really arises in a location then it will be taxed there, at the rate which is accepted as appropriate by the local democratic process. " http:// www.taxresearch.org.uk/ Blog/ 2011/ 02/ 07/ bring-on-the-common-consolidated-corporate-tax-base/
• " In other words, if profits were allocated to a state then it might choose to offer a very low tax rate on the resulting allocated profits and use that as an incentive to encourage companies to bring inward investment into a state of the sort that triggers the allocation of profit which would then obtain beneficial tax treatment. Given that one of those inward allocations would inevitably relate to the number of people employed within the state, this could be used as a very effective mechanism in undertaking tax competition, and is the exact opposite of the outcome that Ireland predicts. " http:// www.taxresearch.org.uk/ Blog/ 2011/ 02/ 07/ bring-on-the-common-consolidated-corporate-tax-base/
• "In principle, theconceptforaCCCTBisagoodidea,providedtheMemberStatesarepreparedtoacceptthelossofautonomy.Butthebasicconstructionpursuedatpresentismostlikelytocutcostsforcompanies,whiletheCCCTBconceptworkslesswellinrespectoftheobjectivesoftaxneutralityandappropriatedistributionofthetaxtake.However,thescaledependsheavilyonindividualstructuring.InitspresentformaCCCTBwillseriouslydistortincentiveeffects–whichisnotwhatefficientandneutraltaxationisallabout.Inallprobability,taxcompetitionwillintensifyandthepressureforauni-form–presumablylower–taxratewillincrease.Fromthenationalstates’pointofview,demandsforaminimumrateoftaxationarenotentirelyunfounded.However,theseissueswilldependmoreonwhichMemberStatesarepreparedtosignuptotheCCCTBproject. " http:// www.dbresearch.in/ PROD/ DBR_INTERNET_EN-PROD/ PROD0000000000216084.PDF (abgerufen 12.12.2013)
• Befürworter aus unterschiedlichen Fraktionen analysieren positive und negative Effekte aus unterschiedlichen Perspektiven. Arbeitgeber wie Tax-Analysten sind sich darin einig, daß es wohl zu einer +o- Vereinfachung kommt.
• " Philippe de Buck, the Director General of BUSINESSEUROPE, has noted that estimates of tax-related compliance costs in the EU are in the range of 2% to 4% of corporate income, “making the EU a less attractive place to do business compared with other economic blocs, such as the USA, Japan, or China, which are perceived as a single market by businesses.”" http:// blog.streitcouncil.org/? p=1483 (abgerufen 12.12.2013)

Cons

• "Bring on the Common Consolidated Corporate Tax Base Posted on February 7 2011 "
• "any increase in corporation tax does, of course, result in direct job losses. This is a myth, based on extraordinary assumptions, put forward by neoliberal economists, led by Prof Mike Devereux at the Oxford Centre for the Non-Taxation of Business. " http:// www.taxresearch.org.uk/ Blog/ 2011/ 02/ 07/ bring-on-the-common-consolidated-corporate-tax-base/ (abgerufen 12.12.2013)
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timline

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Note Further reading:Piciotto, S. (2012): Towards Unitary Taxation of Transnational Coporations. Edited by TJN URL http:// www2.weed-online.org/ uploads/ vortrag_090113_tax_havens_transnational_corporations.pdf (abgerufen 12.12.2013) HYPER-ANCHOR http://www2.weed-online.org/uploads/vortrag_090113_tax_havens_transnational_corporations.pdf#hyperanchor1.3%3A%2F%2Fdiv%5B%40id%3D%26quot%3BpageContainer23%26quot%3B%5D%2Fdiv%5B2%5D%2Fdiv%5B21%5D(0)(3)(Fur)%26%2F%2Fdiv%5B%40id%3D%26quot%3BpageContainer23%26quot%3B%5D%2Fdiv%5B2%5D%2Fdiv%5B22%5D(89)(3)(TJN)%26background-color%3Argb(255%2C204%2C153)%3Bcolor%3Argb(0%2C0%2C0)%3B (abgerufen 12.12.2013) Contents Further reading:Piciotto, S. (2012): Towards Unitary Taxation of Transnational Coporations. Edited by TJN

Timeline

• 2006.99.99European Commission (2006), Implementing the Community Lisbon Programme – Progress to date and next steps towards a Common Consolidated Corporate Tax Base (CCCTB), COM(2006)157final, http://ec.europa.eu/taxation_customs/resources/documents/taxation/company_tax/common_tax_base/COM_2006_157_en.pdf (November 16, 2006).
• 2011.03.16 Europäische Kommission legte am 16. März 2011 einen Richtlinienvor- schlag für eine Gemeinsame konsolidierte Körperschaftsteuer-Bemessungs- grundlage (GKKB) vor <http://dip21.bundestag.de/dip21/btd/17/057/1705748.pdf> (15.11.0213)
• 2011.06.03 Gemeinsame konsolidierte Körperschaftsteuer-Bemessungsgrundlage: Antwort der Bundesregierung (17/5748) auf eine Kleine Anfrage (17/5606) der Fraktion Bündnis 90/Die Grünen. Es bestehe ”das Risiko erheblicher, dauerhafter steuerlicher Mindereinnahmen“. <http://www.bundestag.de/presse/hib/2011_06/2011_224/02.html> (15.11.0213)
• *"As the FT notes: Ambitious plans for a pan-European corporate tax system that gained new momentum at a summit of European leaders on Friday could push up compliance costs for multinationals, according to a report by Irish business groups." http:// www.taxresearch.org.uk/ Blog/ 2011/ 02/ 07/ bring-on-the-common-consolidated-corporate-tax-base/ (abgerufen 12.12.2013)