Unit:
Κατεύθυνση Φορολογικό ΔίκαιοLibrary of the School of Law
Author:
Pavlakis Stylianos
Supervisors info:
Ανδρέας Τσουρουφλής, Επίκουρος Καθηγητής, Νομική Σχολή Εθνικό και Καποδιστριακό Πανεπιστήμιο Αθηνών
Original Title:
Η πρόταση της Επιτροπής για την κοινή ενοποιημένη βάση φορολογείας εταιρειών (CCCTB)
Translated title:
Proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB)
Summary:
In October 2016, the European Commission relaunched the proposal for a Council Directive on a Common Consolidated Corporate Tax Base. The Commission proposes a change in the tax model for corporate taxation by switching from separate accounting for each taxable entity to a consolidated tax base for MNEs. This tax reform addresses many fields of science, in particular tax law, accounting law and financial science. The purpose of this paper is to critically review the main provisions of the proposal in the light of tax law. In particular, the arrangements for (a) the major principles of the common base, (b) the mathematical formula of the sharing mechanism, and (c) the safeguard clauses of the system in the form of anti-avoidance rules. It is not intended to fully review all the provisions of the Proposal. In my conclusions I express my point of view on direct tax harmonization in the EU.
Main subject category:
Law and Legislation
Other subject categories:
Public Law
Tax Law
Keywords:
CCCTB, corporate tax, single market, MNEs, formula apportionment,
