By Christoph Spengel
The eu fee envisages affirming an offer for a tax reform that may permit bettering the potency and ease of the company source of revenue tax platforms. This record assesses the effect of a typical company Tax Base (CCTB) at the dimension of the company tax bases of ecu businesses. the result of the record shall support to judge the commercial effects of the advent of a harmonised set of tax accounting principles. The estimates are according to the ecu Tax Analyzer with information from the yr 2006 and follow thoughts laid out in the Commission’s steerage Group.
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Extra info for Common Corporate Tax Base in the EU: Impact on the Size of Tax Bases and Effective Tax Burdens
Appendix 2 summarises the determination of the EU-average income statements by showing the relevant formulae. b. Balance sheet With regard to the balance sheet, we apply a two step approach. In the first step, the following headline items are set in relation to total assets: fixed assets, current assets, shareholder funds, noncurrent liabilities and current liabilities. g. g. fixed assets). In order to avoid inconsistencies in the resulting balance sheets, companies are only considered for the respective step if the values for all required items are available.
There is a remarkable dispersion in the future values of the tax bases across member states. 98 million in Cyprus over the simulation period of 10 years. 12%. The large model firm shows a comparably low future value of the tax base in the five old member states Austria, Belgium, France, Germany and Spain as well as in Hungary. In case of Hungary this is the result of generous depreciation rules in combination with relatively high annual payroll tax payments which are deductible for corporate income tax purposes.
20 2 Methodology analysis is based on companies belonging to the following industries: manufacturing, construction, commerce, service/trade and transport. In accordance with the Commission’s Steering Group, the energy sector is additionally considered in the sensitivity analysis. The classification of industries is consistent with the NACE codes, as presented in Table 19. As described above, public sector companies are not examined in the study and have thus been excluded. 10 Table 19: Classification of industries Industry Manufacturing Construction Commerce Service Trade Transport Energy Sub-sections of NACE Rev.
Common Corporate Tax Base in the EU: Impact on the Size of Tax Bases and Effective Tax Burdens by Christoph Spengel