International Aspects of a Common Consolidated Corporate Tax Base (CCCTB) in Europe
PhD student: Mrs T. Albin
Promotors: Prof R.G. Prokisch, Prof H.T.P.M. van den Hurk
Duration: 1/2/2009 - 31/1/2013
PhD defence: Maastricht, 10/12/2014
To fulfil the fundamental goals of the Lisbon strategy and thereby to become the most competitive economy in the world, the European Commission has started to study how the concept of a Common Consolidated Corporate Tax Base (CCCTB) would fit into the European Community. Hence, a proposal for a Directive on the CCCTB for the European Union is planned to be published. While it is clear that such a CCCTB could substantially contribute to the completion of the internal market, many issues have still remained to be analysed and justified. The current 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 if and if so, to which extent foreign companies may participate in the proposed European CCCTB regime; 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.