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A New Way of Thinking About Company Tax Reform in the EU

A New Way of Thinking About Company Tax Reform in the EU

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About this Event

07 Feb 2006

A New Way of Thinking About Company Tax Reform in the EU

About the Speech:

This taxation policy roundtable discussed A New Way of Thinking About Company Tax Reform in the EU with Joann Martens-Weiner, Author of Company Tax Reform in the European Union.

In her talk talk Dr Martens-Weiner discussed how the European Commission\'s slow but steady progress towards its goal of introducing a common consolidated corporate tax base in the EU. While this progress was sustained by EU finance ministers in September 2004 when a working group to develop a common consolidated tax base was created, their were five countries which did not support this including Ireland.

The “Common Consolidated Corporate Tax Base (CCCTB)? Working Group has now begun to address key technical issues concerning the tax base. An important issue for the group is that of the definition of the formula used to distribute income to the MS for taxation at local rates. Dr Martens-Weiner drew on her extensive experience in discussing this issue with the group. 

The paper Dr Martens-Weiner's presented is available below for downloading.

One reviewer of her book said that "It breaks the mold of conventional thinking by demonstrating that formulary apportionment is a practical way to solve the income-allocation problems confronting the European Union. Equally important, the book gives the advocates of arm’s-length allocation methods some challenging food for thought."

About the Speaker:

Joann Martens-Weiner, Author of Company Tax Reform in the European Union.

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