Tax Compliance Costs for Companies in an Enlarged European Community
Erschienen am 18. April 2008
522 Seiten
978-90-411-5049-3 (ISBN)
Beschreibung
It's widely acknowledged that the administrative and regulatory obligations for tax matters represent a heavy time and cost consuming burden, especially for small and medium sized enterprises (SMEs). Tax compliance procedures are recognized to be too complicated for SMEs. This problem becomes even more serious in those cases where SMEs expand their activities cross-border and are confronted not only with their national tax laws, but have to comply also with obligations under national tax codes in different Member States.
The highly valuable resource will tackle the issue of tax-related compliance costs from a number of perspectives:
Compliance costs from a general point of view:
The economics of the compliance costs of taxation - Compliance cost considerations in recent tax reforms - Compliance rules and their enforcement - The operational burden of compliance rules
Compliance costs from the point of view of a group of companies - Compliance costs under the separate accounting approach and means to reduce these costs - Introduction of a common EU tax base as a remedy to compliance costs? - Defining a "consolidated" group under a formula apportionment system (knock-in/-out criteria) - How to share the pie: Formulary Apportionment
The highly valuable resource will tackle the issue of tax-related compliance costs from a number of perspectives:
Compliance costs from a general point of view:
The economics of the compliance costs of taxation - Compliance cost considerations in recent tax reforms - Compliance rules and their enforcement - The operational burden of compliance rules
Compliance costs from the point of view of a group of companies - Compliance costs under the separate accounting approach and means to reduce these costs - Introduction of a common EU tax base as a remedy to compliance costs? - Defining a "consolidated" group under a formula apportionment system (knock-in/-out criteria) - How to share the pie: Formulary Apportionment
Weitere Details
Weitere Ausgaben
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
