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Coordination Systems of Corporate Income Tax in the European Union

In: Corporate Income Tax Harmonization in the European Union

Author

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  • Daniela Pîrvu

    (University of Pitesti)

Abstract

Certain policy documents of European Union (EU) institutions adopted after 2000 highlighted the need to increase competitiveness within the EU and identified the elimination of tax obstacles as a necessary measure to ensure a better functioning of the Single Market. In this context, favourable conditions were created, in order to debate some projects regarding corporate income tax coordination in the EU. In order to remove the tax obstacles which resulted from the existence of 27 different corporate tax systems, three coordinated systems were affirmed: European Corporate Income Tax, Home State Taxation and the Common Consolidated Corporate Tax Base (CCCTB). Because the efforts to implement the third coordinated system are the most advanced, this chapter focuses on the conceptual development of the consolidated tax base. The main provisions of the Common Consolidated Corporate Tax Base Draft Directive are also presented.

Suggested Citation

  • Daniela Pîrvu, 2012. "Coordination Systems of Corporate Income Tax in the European Union," Palgrave Macmillan Studies in Banking and Financial Institutions, in: Corporate Income Tax Harmonization in the European Union, chapter 5, pages 94-137, Palgrave Macmillan.
    • Handle: RePEc:pal:pmschp:978-1-137-00091-0_6
    DOI: 10.1057/9781137000910_6
    as

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