Common Consolidated Corporate Tax Base
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1 Schriftenreihe zum Internationalen Steuerrecht Common Consolidated Corporate Tax Base Explicit Information on Common Tax Base von Michael Lang, Pasquale Pistone, Josef Schuch, Claus Staringer 2008 Linde Verlag Wien 2008 Verlag C.H. Beck im Internet: ISBN schnell und portofrei erhältlich bei beck-shop.de DIE FACHBUCHHANDLUNG
2 COMMON CONSOLIDATED CORPORATE TAX BASE Inhaltsverzeichnis I. Einleitung 1. Michel Aujean (former Director of Tax Policy, European Commission) - The CCCTB Project and the Future of European Taxation 2. Thomas Neale (European Commission) - CCCTB: How far have we got and what are the next steps? II. Basic Issues 1. Richard Lyal (European Commission) Scope of the Comitology Procedure 2. Prof. Dr. Christoph Spengel, (University of Mannheim) Comprehensive Tax Base or Residual reference to GAAP or domestic tax law? 3. Prof. Dr. Johanna Hey (University of Cologne) Optionality III. Forming a Group 1. Prof. Dr. Claus Staringer (Vienna University of Economics and Business Administration) - Requirements to Form a Group 2. Prof. Niels Winter-Sorensen/Prof. Jakob Bundgaard, (Copenhagen Business School) Requirements to Form a Group 3. Mag. Daniela Hohenwarter, LL.M. (Vienna University of Economics and Business Administration) Moving in and out of a Group 4. Prof. Dr. Marc Bourgeois/Prof. Eric Von Frenckell (University of Liège) Relation to Taxpayers outside the Group 5. Prof. Dr. Robert Danon (University of Neuchatel) Transparent Entities and Hybrids IV. Tax Base Part 1 1. Prof. Judith Freedman (Oxford University)/Graeme Macdonald (University of Kent) Principles 2. Prof. Dr. Juan Zornoza/Dr. Andrés Báez (Carlos III University) Assets
3 3. Prof. Hanna Litwinczuk/Maria Supera-Markowska (University of Warsaw) Depreciation Rules 4. Alicia Martinez Serrano (University of Murcia) Depreciation Rules 5. Ass. Prof. Dr. Gloria Alarcon Garcia (University of Murcia) Deductibility V. Tax Base Part 2 1. Dr. Ronald Russo (Tilburg University) Accrual Basis 2. Prof. Dr. Peter Essers (Tilburg University) Debts and Provisions 3. Prof. Dr. Maria Teresa Soler Roch/ Ass. Prof. Dr. Amparo Navarro (University of Alicante) Measurement of Income and Expenses 4. Ass. Prof. Dr. Saturnina Moreno/Dr. José Alberto Sanz (University Castilla La Mancha) Losses VI. Consolidation 1. Dr. Mario Tenore (Vienna University of Economics and Business Administration) Requirements to Consolidate; Changes in the Level of Ownership 2. Prof. Valerio Antonelli/Prof. Raffaele d Alessio (University Salerno) From Consolidated Profit and Loss Account to Consolidation for CCCTB purposes 3. Prof. Dr. Andreas Oestreicher (University Göttingen) Methods of Consolidation 4. Prof. Dr. Norbert Herzig (University Cologne) Methods of Consolidation VII. Financial Institutions 1. Dr. Martina Baumgärtel (Allianz SE) Financial Institutions: Need for Special provisions? 2. Dr. Alejandro Garcìa Heredia (Universidad de Oviedo) Finance Companies and Finance PEs Within a Group
4 VIII. International Aspects 1. Prof. Dr. Philip Baker (Institute of Advanced Legal Studies, London University)/Joanna Mitroyanni (Queen Mary, University of London) Relation Between CCCTB Rules and Tax Treaties 2. Prof. Dr. Eric Kemmeren (Tilburg University) Exemption Method for PEs and Major Shareholdings 3. Prof. Daniel Garabedian (University of Brussels, Liedekerke Wolters Waelbroeck Kirkpatrick)/Prof. Jacques Malherbe (University of Louvain, Liedekerke Wolters Waelbroeck Kirkpatrick) Credit Method for Portfolio Dividends, Interest and Royalties 4. Doz. DDr. Georg Kofler (University Linz, New York University) CFC Rules 5. Prof. Dr. Dennis Weber (University of Amsterdam)/Antonio Russo (Baker & McKenzie) Switch over Clauses 6. Dr. Edoardo Traversa (University of Louvain) Expenses Related to Exempt Income 7. Prof. Dr. Ana Paula Dourado (University of Lisbon)/Dr. Rita de la Feria (Oxford University) Thin Capitalisation and Inbound Investment 8. Malcolm Gammie, QC/Dr. Christiana HJI Panayi (Queen Mary, University of London and Institute for Fiscal Studies) Thin Capitalisation and Inbound Investment 9. Prof. Dr. Pasquale Pistone (Vienna University of Economics and Business Administration) Outbound investment and Interest Deduction ( Fat cap ) 10. Mª Soledad González-Márquez, LL.M. (University of Murcia) Tax Treatment of Losses in Cross-Border-Situations IX. Administrative Aspects 1. Ass. Prof. Dr. Adolfo Martin Jimenez (University of Cadiz)/Dr. Calderon (Universidad Complutense) Cooperation between Tax authorities 2. Prof. Dr. Roman Seer (Universität Bochum) Arbitration to solve conflicts between tax authorities 3. Ass. Prof. Dr. Maria Amparo Grau Ruiz (Universidad Complutense) Legal Protection
5 4. Dr. Luca Cerioni (Brunel University) Tax audits 5. Ass. Prof. Dr. Juan J. Bayona, (University of Alicante) Tax audits 6. Prof. Dr. Klaus-Dieter Drüen (University of Düsseldorf) Tax audits 7. Ass. Prof. Dr. Jesús Rodríguez Márquez (Spanish Institute of Fiscal Studies)/ Ass. Prof. Dr. Pedro Herrera (Universidad Complutense) Level of Coordination of Procedural Rules 8. Ass. Prof. Dr. Pedro Herrera (Universidad Complutense)/Antonio Montero, (Spanish Ministry of Finance) Supervisory Function of European Institutions?
Series on International Tax Law Univ.-Prof. Dr. Michael Lang (Editor) Volume 53. Common Consolidated Corporate Tax Base. edited by
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