Harmonisation of Corporate Tax Bases

CEPS Task Force Report:
Achieving a Common Consolidated Corporate Tax Base in the EU
Authors:
Malcolm Gammie, Silvia Giannini, Alexander Klemm, Andreas Oestreicher, Paola Parascandolo & Christoph Spengel

This report analyses to what extent the objectives of International Financial Reporting Standards (IFRS) are compatible with basic tax principles and could form the starting point for achieving a common consolidated corporate tax base (CCCTB) in Europe. It also provides constructive information and guidance to the European Commission to identify the elements of member states’ tax systems that must be considered to achieve convergence to a CCCTB from the starting point of IFRS.

Date Published: 1 Dec 2005
Pages: 136
 
Meetings:
1st meeting: 16 Sept 2003
2nd meeting: 29 Mar 2004
3rd meeting: 15 Sept 2004
4th meeting: 30 May 2005