Malcolm Gammie QC; Silvia Giannini; Alexander Klemm; Andreas Oestreicher; Paola Parascandolo; Christoph Spengel Centre for European Policy Studies (2006) Pehmeäkantinen kirja
Stephanie Braun; Alexander Graeff; Benno Gammerl; Christian Dieneman; Hans Hengelein; Jan Künemund; Jonathan Katz; Dachwa Verlag Fur Moderne Kunst (2024) Pehmeäkantinen kirja
Continuing its authoritative work on EU tax policy and corporate tax convergence, CEPS assembled an expert task force in early 2004 to examine the relationship between accounting and tax measures of profit in anticipation of the 2005 adoption of international financial reporting standards (IFRS) for listed European companies. The group explored the extent to which the objectives of IFRS were compatible with basic tax principles and could form the starting point for achieving a common consolidated corporate tax base (CCCTB) in Europe. The report also identifies which elements of member states' tax systems must be considered to achieve convergence to a CCCTB from the starting point of IFRS. The task force also emphasizes, however, that a common corporate tax base among member states is not enough. Any CCCTB must be compatible with the EU's Lisbon objectives, which necessitate a single common tax base with consolidation and allocation, in a form that is competitive, efficient, and flexible.
