PhD student: Mr M. Pimentel

Promotors: Prof R.G. Prokisch, Prof H.T.P.M. van den Hurk

Duration: 1/9/2008 - 31/8/2012

Abstract:

The EC Commission is planning to publish a directive on a Common Consolidated Corporate Tax Base (CCCTB) in Europe in fall 2008. While it is clear that such a CCCTB could contribute substantially to the completion of the single market many issues still remain to be thought through and justified. This research proposal focuses on the relation between the EU Member States that will adopt CCCTB and third states. In this respect, it has to be examined whether and to which extent foreign companies may participate in an European CCCTB, how foreign losses should be considered, how double taxation should be avoided, and which measures should be taken to combat tax avoidance and tax evasion.