Series on International Tax Law Univ.-Prof. Dr. Michael Lang (Editor) Volume 53. Common Consolidated Corporate Tax Base. edited by
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1 Series on International Tax Law Univ.-Prof. Dr. Michael Lang (Editor) Volume 53 Common Consolidated Corporate Tax Base edited by Michael Lang/Pasquale Pistone/ Josef Schuch/Claus Staringer IAide
2 Preface 5 I. Introduction 1. Michel Aujean The CCCTB Project and the Future of European Taxation Thomas Neale CCCTB: How far have we got and what are the next steps? 37 II. Basic Issues 1. Richard Lyal Comitology Christoph Spengel/Christiane Malke Comprehensive Tax Base or Residual Reference to GAAP or Domestic Tax Law? Johanna Hey CCCTB-Optionality 93 III. Forming a Group 1. Claus Staringer Requirements for Forming a Group Jakob Bundgaard/Niels Winther-S0rensen The Concept of a Group for Common Consolidated Corporate Tax Base Purposes Daniela Hohenwarter Moving In and Out of a Group Marc Bourgeois/Eric Von Frenckell Relation to Taxpayers outside the Group 195 7
3 5. Robert Danon Common Consolidated Corporate Tax Base (CCCTB) and hybrid entities 211 IV. Tax Base - Part 1 1. Judith Freedman/Graeme Macdonald The Tax Base for CCCTB: The Role of Principles Juan Zornoza/Andres Baez Definition of assets and capitalization problems for CCCTB purposes Hanna Litwinczuk/Maria Supera-Markowska Depreciation Rules in the Common Consolidated Corporate Tax Base Alicia Martinez Serrano Depreciation Rules: Analysis of Recent Commission Proposals Gloria Alarcon Garcia Deductible and non-deductible Expenses 337 V. Tax Base - Part 2 1. Ronald Russo The precious relationship between IAS/IFRS and CCCTB with respect to different categories of assets and accrual Peter Essers The precious Relationship between IAS/IFRS and the CCCTB with respect to Provisions and Liabilities Amparo Navarro/Maria Teresa Soler Roch Measurement of Income and Expenses Saturnina Moreno Gonzalez/Jose Alberto Sanz Diaz-Palacios The Common Consolidated Corporate Tax Base: Treatment of Losses VI. Consolidation 1. Mario Tenore Requirements to Consolidate and Changes in the Level of Ownership
4 2. Valerio Antonelli/Raffaele d'alessio From consolidated Profit-and-Loss Account to Group Tax Base: A CCCTB Perspective Andreas Oestreicher CCCTB - Methods of Consolidation Norbert Herzig Tax Harmonization in Europe: Methods of consolidation 547 VII. Financial Institutions 1. Martina Baumgartel Financial Institutions - Need for Specific Provisions? Alejandro Garcia Heredia Finance Companies and Finance PEs Within a Group 605 VIII. International Aspects 1. Philip Baker/Joanna Mitroyanni The CCCTB Rules and Tax Treaties Eric C.C.M. Kemmeren CCCTB and Exemption Method for PEs and Major Shareholdings Daniel Garabedian/Jacques Malherbe Common Consolidated Corporate Tax Base (CCTB) International Issues Credit Method for Portfolio Dividends, Interest and Royalties GeorgKofler CFC Rules Dennis Weber/Antonio Russo The CCCTB and possible elements of a technical outline: The 'switch-over' clause Edoardo Traversa The CCCTB and possible elements of a technical outline: The 'switch-over' clause Ana Paula Dourado Rita de la Feria Thin Capitalization and Outbound Investment: Thin Capitalization Rules in the Context of the CCCTB 785 9
5 8. Malcolm Gammie/Christiana HJI Panayi Inbound Investment and Thin Capitalization Pasquale Pistone Outbound Investments and Interest Deduction: an Era of Fat Cap in European International Tax Law? Maria Soledad Gonzalez-Marquez Tax treatment of losses in cross-border-situations 865 IX. Administrative Aspects 1. Adolfo Martin Jimenez/Jose Manuel Calderon Carrero Administrative Cooperation - Exchange of Information in the Context of the Common Consolidated Corporate Tax Base Roman Seer Arbitration to solve Conflicts between Tax Authorities Maria Amparo Grau Ruiz Administrative Cooperation - Exchange of Information in the Context of the Common Consolidated Corporate Tax Base Luca Cerioni The Shaping of the Tax Audit Regime in the new Common Consolidated Corporate Tax Base (CCCTB) legislation: Proposed Solutions for Substantive and Procedural Provisions Juan Jose Bayona-Gimenez Tax Audit Klaus-Dieter Druen Tax Audits of Multinational Enterprises - Challenges and Chances in the Era of a Common Consolidated Corporate Tax Base Jesus Rodriguez Marquez Pedro Herrera Level of Coordination of Procedural Rules Pedro Herrera/Antonio Montero Supervisory Function of European Institutions? 1069 List of Authors
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