Tax Compliance Costs for Companies in an Enlarged European Community

Name: Tax Compliance Costs for Companies in an Enlarged European Community
Brand: Kluwer Law International
Price: 274.99 EUR
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Michael Lang Christine Obermair(Herausgeber*in)

Kluwer Law International (Verlag)

Erschienen am 18. April 2008

522 Seiten

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Inhalt

Cover
Half Title Page
Editorial Board
Title Page
Copyright Page
Preface
Table of Contents
List of abbreviations
Tax Compliance Costs for Companies in an Enlarged European Community
A General Report
I. The economics of compliance costs of taxation
II. Compliance cost considerations in recent tax reforms
III. Compliance rules and their enforcement
IV. The operational burden of compliance costs
V. Administrative and compliance costs under the separate accounting approach
VI. Introduction of a common EU tax base as a remedy to compliance costs?
VII. Defining a consolidated group under a formula apportionment system (knock-in/out criteria)
VIII. How to share the cake - Formulary Apportionment
B National Report Austria
I. The reduction of compliance costs in recent Austrian tax reforms
II. Compliance rules and their enforcement
III. Transfer pricing and compliance costs
IV. Group consolidation in Austria: The Austrian group taxation system
V. Introduction of a common EU tax base as a remedy to compliance costs?
VI. Conclusion
C National Report Belarus
I. Introduction
II. Transition tax reforms in Belarus
III. Belorussian compliance rules and their operational burden
IV. International taxation mechanisms in an open transition economy
V. Conclusion
D National Report Brazil
I. Introduction
II. A Brief Overview
III. Taxes and Taxing Powers
IV. Intergovernmental Transfers
V. Tax Administration - Organizational and Functional Structure
VI. Recent tax reforms
VII. Transfer Pricing
VIII. Group Taxation System
IX. Formula Apportionment
X. Conclusion
E National Report Canada
I. Overview of the Lessons from Canada Relating to Compliance Costs
II. Canadian Tax Reform, Tax Administration, and Compliance Costs
III. Allocating the Corporate Income Tax Base: Limited Lessons from Canada
F National Report Czech Republic
I. The economics of compliance costs of taxation: Compliance cost considerations in recent tax reforms
II. Compliance rules and their enforcement
III. Compliance costs under the separate accounting approach and means to reduce these costs
IV. Introduction of a common EU tax base as a remedy to compliance costs?
V. Defining a consolidated group under a formula apportionment system (knock-in/out criteria)
VI. How to share the cake: Formulary Apportionment
G National Report Finland
I. The economics of compliance costs of taxation: Compliance cost considerations in recent tax reforms
II. Compliance rules and their enforcement
III. The operational burden of compliance rules
IV. Compliance costs under the separate accounting approach and means to reduce these costs
V. Introduction of a common EU tax base as a remedy to compliance costs?
VI. Defining a consolidated group under a formula apportionment system (knock-in/out criteria)
VII. How to share the cake: Formulary Apportionment
H National Report Germany
I. Introduction
II. Compliance cost considerations in recent tax reforms
III. Compliance rules and their enforcement
IV. The operational burden of compliance rules
V. Compliance costs under the separate accounting approach and means to reduce these costs
VI. Introduction of a common EU tax base as a remedy to compliance costs?
VII. Defining a consolidated group under a formula apportionment system (knock-in/knock-out criteria)
VIII. How to share the cake: Formulary apportionment
IX. Summary: Compliance cost considerations and German tax law
I National Report Italy
I. Introduction
II. Overview of the Italian tax system
III. Compliance rules and their enforcement
IV. Compliance costs under the separate accounting approach and means to reduce these costs
V. Defining a consolidated group under a formula apportionment system
VI. Introduction of a common EU tax base as a remedy to compliance costs?
J National Report Malta
I. The Maltese tax system - a general overview
II. The economics of compliance costs of taxations: compliance cost considerations in recent tax reforms
III. Compliance Rules and their Enforcement
IV. The operational burden of compliance rules
V. Compliance Costs under the Separate Accounting Approach and Means to reduce these costs
VI. Introduction of a common EU tax base as a remedy to compliance costs?
VII. Defining a consolidated group under a formula apportionment system (knock-in/out criteria)
VIII. How to share the cake: Formulary apportionment
K National Report New Zealand
I. Introduction
II. Part 1: Compliance costs from a general point of view
III. Part 2: Compliance costs from the view point of companies
IV. Conclusion
L National Report Norway
I. Compliance cost considerations in recent tax reforms
II. Compliance rules and their enforcement
III. The operational burden of compliance rules
IV. Compliance costs under the separate accounting approach and means to reduce these costs
V. Alternative methods to the arm's length principle method?
VI. Documentation requirements for transactions between associated enterprises
VII. Introduction of a common EU tax base as a remedy to compliance costs?
VIII. The link between tax accounting and financial reporting principles in Norway
IX. The group taxation system in Norway
X. Defining a consolidated group under a formula apportionment system (knock in/out criteria)
XI. How to share the cake: Formulary Apportionment
M National Report Poland
I. The economics of compliance costs of taxation: Compliance cost considerations in recent tax reforms
II. Compliance rules and their enforcement
III. The operational burden of compliance rules
IV. Compliance costs under the separate accounting approach and means to reduce these costs
V. Introduction of a common EU tax base as a remedy to compliance costs?
VI. Defining a consolidated group under a formula apportionment system (knock in/out criteria)
N National Report Portugal
I. Compliance cost considerations in the design of tax policy
II. Compliance rules and their enforcement
III. Compliance costs under the separate accounting approach
IV. Relation between financial accounting and the tax base
V. Group taxation
O National Report Slovak Republic
I. Slovak tax system - general description
II. Compliance cost considerations in recent tax reforms
III. Compliance rules and their enforcement
IV. The operational burden of compliance rules
V. Compliance costs under the separate accounting approach and means to reduce these costs
VI. Introduction of a common EU tax base as a remedy to compliance costs
VII. Accounting methods used in the Slovak Republic
VIII. Group taxation
P National Report Slovenia
I. Compliance costs from a general point of view
II. Compliance costs from the point of view of a group of companies (associated companies)
Q National Report Ukraine
I. Introductory remarks
II. The tax system
III. The economics of compliance costs of taxation: compliance cost considerations in recent tax reforms
IV. Compliance rules and their enforcement
V. The operational burden of compliance rules
VI. Compliance costs under the separate accounting approach and means to reduce these costs
VII. How to share the cake: Formulary apportionment
VIII. Conclusion
R National Report United Kingdom
I. Section I: UK taxation and compliance costs
II. Section II: Compliance costs for groups of companies
III. Conclusion
S National Report United States
I. Compliance costs in tax reform initiatives - Past and recent
II. Compliance rules and their enforcement
III. Operational burden of compliance costs
IV. Compliance costs under separate accounting
V. Compliance costs due to financial accounting requirements
VI. Role of the CCCTB in compliance costs
VII. Formulary apportionment in the United States
VIII. Tax risk management - A new cost for tax departments
IX. Conclusion
Annexes
T Annex One: Taxation Compliance and Administrative Costs: An Overview
I. Introduction
II. What are operating costs?
III. The growth of operating costs research around the world
IV. What the research tells us
V. The causes of high compliance costs
VI. What can be done?
VII. Final comments
U Annex Two: International Accounting Standards/International Financial Reporting Standards and Corporate Tax Base Design
I. Introduction
II. Evaluation of the main arguments against IAS/IFRS-based taxation
III. Principles of IAS/IFRS accounting and corporate tax base design
IV. IASs/IFRSs and the EU CCCTB
V. Conclusion
V Annex Three: The Uneasy Case for a Comprehensive Tax Base
I. Introduction
II. Marginal Tax Rates and Tax Evasion
III. Efficiency Gains of a Comprehensive Tax
IV. Tax Avoidance
V. Conclusion
List of Authors
Back Cover

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