Harmonising rules for determining companies’ income tax base at the European level undoubtedly represents a necessary step towards the creation of a single market without tax obstacles. The model adopted in the Proposal for a Directive of March 16,2011, the Common Consolidated Corporate Tax Base (CCCTB), which diverges from the domestic systems used by almost all Member States that are mainly inspired to the dependency principle of the tax base from the outcome of the profit and loss account, is the so-called double track, characterised by a full separation of the criteria for tax adjustments and those for accounting purposes. The CCCTB provides a discipline of common rules aimed at determining the tax base of EU-resident companies and of EU permanent establishments of companies established in third Countries, the consolidation of such results in case there are other members of a group, and the distribution of the consolidated tax base among the Member States involved according to the socalled formulary apportionment method. In this respect, the problem consists in understanding which impact may have this regime on Member States’ tax systems, how can affect their tax revenue and which effects may have an incidence on international tax competition.

L’armonizzazione delle regole di determinazione dell’imponibile delle imprese a livello europeo rappresenta senza dubbio un tassello necessario nel percorso di creazione di un mercato unico senza ostacoli fiscali. Il modello adottato nella proposta di Direttiva del 16 marzo 2011, la Common Corporate Consolidated Tax Base (CCCTB), in controtendenza rispetto ai sistemi impositivi della maggior parte degli ordinamenti tributari nazionali, ispirati prevalentemente al principio della dipendenza dell’imponibile dalle risultanze contabili, è quello del “doppio binario”, con una totale separazione dei criteri di valutazione fiscali da quelli contabili. La CCCTB prevede un regime di regole comuni per calcolare la base imponibile delle società residenti nell’UE e delle stabili organizzazioni europee di società di Paesi terzi, il consolidamento di tali risultati, qualora vi siano altri membri del gruppo, e la ripartizione della base imponibile consolidata tra ciascuno Stato membro in base al “formulary apportionment method”. Il problema, a questo punto, è capire quale impatto l’introduzione di tale regime potrebbe avere sui sistemi fiscali degli Stati membri, come potrebbe ripercuotersi sul gettito e quali effetti potrebbero aversi sulla concorrenza fiscale internazionale.

La proposta di Direttiva sulla CCCTB: profili soggettivi, base imponibile e suo consolidamento

RICCI C
2012-01-01

Abstract

Harmonising rules for determining companies’ income tax base at the European level undoubtedly represents a necessary step towards the creation of a single market without tax obstacles. The model adopted in the Proposal for a Directive of March 16,2011, the Common Consolidated Corporate Tax Base (CCCTB), which diverges from the domestic systems used by almost all Member States that are mainly inspired to the dependency principle of the tax base from the outcome of the profit and loss account, is the so-called double track, characterised by a full separation of the criteria for tax adjustments and those for accounting purposes. The CCCTB provides a discipline of common rules aimed at determining the tax base of EU-resident companies and of EU permanent establishments of companies established in third Countries, the consolidation of such results in case there are other members of a group, and the distribution of the consolidated tax base among the Member States involved according to the socalled formulary apportionment method. In this respect, the problem consists in understanding which impact may have this regime on Member States’ tax systems, how can affect their tax revenue and which effects may have an incidence on international tax competition.
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11695/89738
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