Effective Corporate Tax Rate” and “Digital Business Establishment” in the Corporate Tax Base Proposals
On 25 October 2016, the Commission presented two proposals for two Council directives on a Common Corporate Tax Base, COM (2016)0685 (CCTB) and a Common Consolidated Corporate Tax Base, COM (2016)0683 (CCCTB). They both are based of Article 115 TFEU (Council decides after consultation of EP- special legislative procedure). As approximation under this Article shall directly affect the establishment or functioning of the internal market the Council decides by unanimity (exception for fiscal provisions in Article 114, par.2 TFEU). The purpose of the proposals is to establish common rules for corporate taxes and to make it possible for corporations to submit a single consolidated tax declaration for the corporation’s activities to the tax authority in only one EU Member State. The proposals shall ensure a corporate tax system that encourages fairness in the internal market as currently businesses with cross-border activity have to comply with up to 28 divergent corporate tax systems (generally, corporate income is taxed at national level).
Briefing
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Tipo de publicación
Autor
Ámbito político
- Adopción de legislación por el PE y el Consejo
- Asuntos financieros y bancarios
- Derecho contractual, Derecho mercantil y Derecho de sociedades
- Derecho de la UE: sistema jurídico y actos legislativos
- Derecho internacional privado y cooperación judicial en materia civil
- Evaluación de la legislación y las políticas en la práctica
- Mercado interior y unión aduanera
Palabra clave
- aproximación de legislaciones
- armonización fiscal
- ASUNTOS FINANCIEROS
- base imponible
- construcción europea
- cooperación fiscal europea
- cooperación transfronteriza
- Derecho de la Unión Europea
- Derecho fiscal
- empresa multinacional
- empresa transnacional
- EMPRESA Y COMPETENCIA
- fiscalidad
- fiscalidad
- impuesto sobre sociedades
- mercado único digital
- política de cooperación
- RELACIONES INTERNACIONALES
- tipos de empresa
- UNIÓN EUROPEA