By Christoph Spengel

The ecu fee envisages asserting an offer for a tax reform that will permit bettering the potency and ease of the company source of revenue tax platforms. This file assesses the impression of a standard company Tax Base (CCTB) at the measurement of the company tax bases of european businesses. the result of the file shall aid to guage the industrial outcomes of the creation of a harmonised set of tax accounting principles. The estimates are in keeping with the eu Tax Analyzer with information from the 12 months 2006 and observe suggestions laid out in the Commission’s steerage Group.

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Other noncurrent liabilities 833,495 25,207,389 747,802 27,433,693 469,217 21,248,099 278,585 6,185,594 III. Current liabilities 1. Loans 2. Creditors 3. Other current liabilities Total 2,256,199 55,585,225 469,217 935,447 851,535 21,248,099 10,070,619 24,266,507 4,258,420 126,434,049 Table 14 shows the balance sheets of the model firms at the end of year 6 (the mid-point of the 10 year comparison). The balance sheets depict the different types of assets (investments) and their sources of financing.

The two latter items include assessment of the proportion of shareholdings to total financial assets. Finally, the European Tax Analyzer Model also processes data on warranty claims. This information is not concluded in the AMADEUS database. Moreover, neither statistical institutions18 nor economic organisation19 maintain such data. This information, however, is necessary to calculate the provisions for warranty claims. In order to obtain an indication of the approximate level of warranty claims as a percentage of sales, the consolidated accounts of the Dow Jones Stoxx 50 companies20 are examined.

47%, revealing depreciation as the CCTB option with the most important impact of the tax base. 20) of the overall EU-average increase in the future value of the tax base with the introduction of a CCTB. 47% increase is broken down by the asset categories affected by new depreciation rules, the results, which are displayed in Appendix 7, Table 1, illustrate the key impact of common depreciation rules for machinery and equipment on the future value of the tax base. 17%. 04% if the proposed CCTB provisions are only applied to intangibles (see Appendix 7, Table 1).

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