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Common Consolidated Tax Base System: Difficulties in Determining a Distribution Formula for the Common Consolidated Tax Base

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  • Daniela Pîrvu

    (University of Piteşti, Romania)

  • Tiberiu Avrămescu

    (University of Piteşti, Romania)

Abstract

Recent trends towards a common European tax policy for the general corporate taxation aim at preventing the negative effects of tax competition, especially those of the national tax base “migration”, by moving corporate main offices in countries with more advantageous systems of taxation. The idea of harmonising corporate taxation constitutes one of the most important debate topics on the agenda of the European Commission for the moment, and also within specialists’ theoretical approaches. The vast range of such approaches is particularly relevant for the complexity of the problems that hindering the formula, even if it is only at a theoretical level separated from the policy feasibility issues, and from widely shared solutions.

Suggested Citation

  • Daniela Pîrvu & Tiberiu Avrămescu, 2009. "Common Consolidated Tax Base System: Difficulties in Determining a Distribution Formula for the Common Consolidated Tax Base," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 9(4), pages 141-148.
    • Handle: RePEc:pet:annals:v:9:i:4:y:2009:p:141-148
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    References listed on IDEAS

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    1. Walter Hellerstein & Charles E. McLure, Jr., 2004. "The European Commission's Report on Company Income Taxation: What the EU Can Learn from the Experience of the US States," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 11(2), pages 199-220, March.
    2. Oestreicher, Andreas & Spengel, Christoph, 2007. "Tax Harmonisation in Europe: The Determination of Corporate Taxable Income in the EU Member States," ZEW Discussion Papers 07-035, ZEW - Leibniz Centre for European Economic Research.
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