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Aportación al debate sobre la Base Imponible Común Consolidada del Impuesto sobre Sociedades (BICCIS) – las posturas de los Estados comunitarios frente a la propuesta de la Comisión

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Müller, Alexander (2011) Aportación al debate sobre la Base Imponible Común Consolidada del Impuesto sobre Sociedades (BICCIS) – las posturas de los Estados comunitarios frente a la propuesta de la Comisión. Crónica Tributaria - Boletín de Actualidad, 9/2011 . pp. 21-36. ISSN 0210-2919

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Abstract

ABSTRACT:
Harmful tax competition in income tax between the member states of the UE is a normal phenomenon since the common market was created. Certainly it has increased in recent years and now represents an important obstacle on the way to the European Single Market, causing inequality between the member states. The European Commission, in its role of the guardian of competition in the UE made a legal proposal in March 2011, with the objective of bringing the harmful tax competition to an end (Common Consolidated Corporate Tax Base). In this article we summarise the official communiqué, evaluating whether the tendency of each single member state to the Commission proposal is positive or negative. Afterwards we confront the most frequent arguments of the member states with the proposal of the Commission to find out its weaknesses and strength. Finally we use this information to make our own suggestions for improvement.


Item Type:Article
Uncontrolled Keywords:Base Imponible Comun Consolidada, Impuesto sobre Sociedades, Comisión Europea, Competencia Fiscal Perjudicial, Estados Miembros de la Unión Europea Common Consolidated Tax Base, Corporation Tax, European Commission, harmful tax competition, member status of the EU
Subjects:Social sciences > European Union > European fiscal policy
Social sciences > Law > European Union
Social sciences > Economics > Finance
Social sciences > Economics > Public finance
ID Code:13491
Deposited On:03 Nov 2011 08:10
Last Modified:04 May 2015 08:33

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