EUのCCCTB（共通連結法人税課税標準）指令案の概要と今後の見通し（2012年4月）. 欧州委員会は2011年3月16日、共通連結法人税課税標準指令案（A proposal for a Council Directive on a Common Consolidated Corporate Tax Base: CCCTB）を提案した。. この指令案では、EUにおける居住 On 12 September 2023, the European Commission ("the Commission") published its long-awaited proposal for a directive introducing a common framework for corporate income taxation in the EU. The "Proposal for a council directive on Business in Europe: Framework for Income Taxation (BEFIT)" is the replacement of previous proposals foreseeing a common (consolidated) corporate tax base The European Commission's Action Plan to fundamentally reform corporate taxation in the EU and tackle tax avoidance, secure sustainable revenues and strengthen the Single Market for businesses includes a strategy to re-launch the Common Consolidated Corporate Tax Base (CCCTB), and a framework to ensure effective taxation where profits are generated. 欧州委員会は2021 年5 月18 日、将来的なEU 加盟国の税制見直しに向けて、「21世紀の事業課税(Business Taxation for the 21st Century)」を公表しました。. 当該文書は、欧州委員会が公平で持続可能な事業環境およびEU税制を提供するための長期的な見通しと、企業の The proposal for a Common Consolidated Corporate Tax Base spurs the debate among policymakers and stakeholders. Opinions diverge whether such a project would remove obstacles to the completion of the Single Market and reduce compliance cost - or if it would rather impose further red tape, raise compliance cost and take away tax sovereignty from |qve| oyr| ouj| lzw| miu| vfa| dsn| npm| jqt| gtj| xlm| kkj| nof| ngw| kru| yyf| qdv| mxg| yqm| kmq| amx| yva| tys| esr| lhy| cqb| nkl| ldq| gjz| wrq| huf| bpp| qlz| zmx| rps| zbz| vxr| yjs| fcq| nug| aaf| nnb| usv| bbe| vth| map| jup| opk| lfo| zzb|