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
À propos de ce document
Type de publication
Auteur
Domaine politique
- Adoption de la législation par le Parlement européen et le Conseil
- Droit des contrats, droit commercial et droit des sociétés
- Droit international privé et coopération judiciaire en matière civile
- Législation de l''Union: système et actes juridiques
- Marché intérieur et union douanière
- Questions financières et bancaires
- Évaluation du droit et des mesures politiques dans la pratique
Mot-clé
- assiette de l'impôt
- construction européenne
- coopération fiscale européenne
- coopération transfrontalière
- droit de l'Union européenne
- droit fiscal
- ENTREPRISE ET CONCURRENCE
- entreprise multinationale
- entreprise transnationale
- FINANCES
- fiscalité
- fiscalité
- harmonisation fiscale
- impôt sur les sociétés
- marché unique numérique
- politique de coopération
- rapprochement des législations
- RELATIONS INTERNATIONALES
- type d'entreprise
- UNION EUROPÉENNE