kurumlar vergisi kanunu ingilizce

'Sosyal Konular' forumunda HazaN tarafından 20 Aralık 2010 tarihinde açılan konu


  1. ingilizce kurumlar vergisi, kurumlar vergisi kanunu, ingilizce kurumlar vergisi kanunu

    - Common Tax Base

    · Background
    · Practical Information on the Common Consolidated Corporate Tax Base Working Group (CCCTB WG)
    · Meeting reports

    The European Commission believes that the only systematic way to address the underlying tax obstacles which exist for companies operating in more than one Member State in the Internal Market is to provide companies with a consolidated corporate tax base for their EU-wide activities. Targeted solutions have many merits and would go some way towards remedying the tax obstacles. However, even if all of them were implemented, they would not address the fundamental problem of dealing with up to 25 different tax systems.
    The Commission´s Directorate-General responsible for Taxation and the Customs Union are currently working on two main comprehensive approaches to remove tax obstacles which companies face in the Internal Market:

    · The Common Consolidated Tax Base and
    · a possible pilot scheme for Home State Taxation for Small and Medium Sized Enterprises.

    Background

    This policy was established in 2001 (COM(2001) 582 of 23/10/2001) and confirmed in 2003 (COM(2003) 726 of 24/11/2003).
    A public consultation was held in 2003 concerning the use of International Accounting Standards as a possible starting point for a common EU tax base.

    In July 2004 a non-paper on the common tax base was presented by the Commission and discussed at the informal ECOFIN meeting in September 2004. The discussions revealed broad support for the creation of a Commission Working Group to progress work on the common tax base.

    Common Consolidated Corporate Tax Base Working Group (CCCTB WG) - Practical Information

    What will the CCCTB WG do?

    The overall objective of the CCCTB WG is

    · to examine from a technical perspective the definition of a common consolidated tax base for companies operating in the EU.
    · It will discuss the basic tax principles,
    · the fundamental structural elements of a common consolidated tax base and
    · other necessary technical details such as a mechanism for 'sharing' a consolidated tax base between Member States.
    As a group of experts the role of the Working Group is to provide technical assistance and advice to the Commission.

    Who is taking part?

    Experts from all twenty five Member States and the Commission Services will participate in the Working Group. Contributions will be made in a technical capacity and no Member State will be called upon to make political commitments. Participation by a Member State does not commit it to implement a common consolidated tax base. The Commission is also keen to ensure contribution to the work by experts from business and academia in December 2005 the Working Group met in an extended format for the first time.

    How will the CCCTB WG function?

    The CCCTB WG is established initially for a period of three years and approximately four meetings a year are planned. In addition to these meetings the Working Group may decide to set up sub-groups to consider issues in more depth and these will meet on an ad-hoc basis and report back to the main Working Group. Further information is available in the Working Papers discussed at the first meeting on 23 November 2004.

    How can I keep up to date on progress?

    Working Documents prepared by the Taxation and Customs Union Directorate General for discussion in meetings of the Working Group will be published on this web-site shortly after each meeting.
    The document published will be the one discussed at the meeting, subject to any factual corrections or clarifications. In many cases the documents will include a series of questions and comments and contributions are welcome.

    Working Documents prepared by experts from Member States will be published if the preparer agrees. Documents prepared or endorsed by the Working Group will be published after agreement by the members of the Working Group.
    A summary record of each meeting will be published after it has been agreed by the members participating. These summary records will normally be published before the subsequent meeting.

    Meetings of the Working Group on the Common Consolidated Corporate Tax Base (CCCTB WG)

    meeting------date
    5------07-08/12/2005
    4------23/09/2005
    3------02/06/2005
    2------10/03/2005
    1------23/11/2004

    Sixth meeting of the CCCTB WG is planned for early March 2006

    - Home State Taxation

    The European Commission believes that the only systematic way to address the underlying tax obstacles which exist for companies operating in more than one Member State in the Internal Market is to provide companies with a consolidated corporate tax base for their EU-wide activities. Targeted solutions have many merits and would go some way towards remedying the tax obstacles. However, even if all of them were implemented, they would not address the fundamental problem of dealing with up to 25 different tax systems.

    The Commission´s Directorate-General responsible for Taxation and the Customs Union are currently working on two main comprehensive approaches to remove tax obstacles which companies face in the Internal Market:

    · The Common Consolidated Tax Base and
    · a pilot scheme for Home State Taxation for Small and Medium Sized Enterprises.

    Home State Taxation for SMEs

    The European Commission has adopted a Communication (COM/05/702) that presents a possible solution to the compliance costs and other company tax difficulties that Small and Medium Sized Enterprises (SMEs) face when doing business across borders. The Commission suggests that Member States allow SMEs to compute their company tax profits according to the tax rules of the home state of the parent company or head office. An SME wishing to establish a subsidiary or branch in another Member State would as a result be able to use the familiar tax rules of its home State when calculating its taxable profits (see also Impact Assessment SEC/05/1785 , press release IP/06/11, and frequently asked questions MEMO/06/4).

    The "Home State Taxation" system would be voluntary for both Member States and companies and would run for a five-year pilot phase. The Commission's 2004 European Tax Survey (see IP/04/1091 and European Tax Survey/Taxation Paper n° 3 ) showed that cross-border activity leads to higher company tax and VAT compliance costs for companies and that costs are proportionately higher for SMEs than for large companies.

    The concept of Home State Taxation presented by the Commission is based on the idea of voluntary mutual recognition of tax rules by EU Member States. Under this concept, the profits of a group of companies active in more than one Member State would be computed according to the rules of one company tax system only, i.e. the system of the Home State of the parent company or head office of the group.

    An SME wishing to establish a subsidiary or permanent establishment in another Member State would therefore be able to use only the tax rules with which it is already familiar.

    · The definition of an SME would be that commonly used in the EU-companies with fewer than 250 staff, a turnover of €50 million or less, and/or a balance sheet total of €43 million or less.
    · The Home State Taxation scheme would not mean taxation in the Home State only. It would simply mean that an SME's tax base (i.e. taxable profits) would be calculated in accordance with the rules of the Home State. Each participating Member State would then tax at its own corporate tax rate its share of the profits determined according to its share of the total payroll and/or turnover.
    · Introducing the scheme on a pilot, time-limited, basis would test the practical merits of the concept for SMEs and its broader economic benefits for the EU while limiting the administrative costs and potential risks for Member States. The Commission's Communication provides detailed elements of such a Home State Taxation pilot scheme.
    · Member States that agreed to introduce this scheme could do so via a bilateral or multilateral agreement, by temporarily supplementing existing double taxation treaties or multilateral conventions, or by concluding a new multilateral convention.

    In the Commission's opinion, the concept of Home State Taxation appears to be a very promising way of tackling the tax
    problems that hamper SMEs when they are expanding across borders. The most common problems are compliance costs and absence of relief for cross-border losses.

    The potential overall economic benefit for the Internal Market from such a measure could be considerable. The Commission has in its Lisbon Action Plan (see IP/05/973) given a new impetus to achieving the Lisbon objectives, including in the tax field. It has repeatedly highlighted the important role of small and medium-sized enterprises in the EU's economic development and has called for broad policy actions in favour of SMEs. The European Council of 23 March 2005 repeated this call.

    Background

    Home State Taxation was first described by the Commission in 2001 (COM(2001) 582 of 23/10/2001) and further analysed in 2003 (COM(2003) 726 of 24/11/2003).
    A public consultation on Home State Taxation was held in 2003.
    In June 2004, a further questionnaire and a detailed " Outline of a possible experimental application of Home State Taxation to small and medium-sized enterprises " were published. A summary report of the replies received in response to this questionnaire is available.

    Moreover, in July 2004 a non-paper on the pilot scheme idea was presented by the Commission and submitted to the informal ECOFIN meeting in September 2004. However, no substantial discussion of the non-paper took place.
    The idea of Home State Taxation has originally been developed in academic research - see: Lodin, S.-O. and Gammie, M., Home State Taxation, IBFD Publications, Amsterdam , 2001. The summary of this book is freely available.
     



  2. Cevap: kurumlar vergisi kanunu ingilizce

    - Transfer pricing

    Tax problems resulting from transfer pricing have gained increasing importance as an Internal Market issue.
    The deepening of the Internal Market and the growing number of new technologies and business structures at national and international level has aggravated these problems over the last few years. There is convincing evidence that applying transfer prices for tax purposes is complicated and problematic in practice.
    On the following web pages you will find further information on the tax problems involved and solution proposed:

    · Transfer Pricing Forum
    · Transfer Pricing and the Arbitration Convention

    - Transfer Pricing Forum

    · Latest Information
    · Background
    · Practical information on the EU Joint Transfer Pricing Forum (JTPF)
    · Meetings of the EU Joint Transfer Pricing Forum (JTPF)
    · Key documents

    Latest Information

    The European Commission on 10 November adopted a proposal for a Code of Conduct that would standardise the documentation that multinationals must provide to tax authorities on their pricing of cross-border intra-group transactions ('transfer pricing' documentation).

    The proposal, that has been developed on the basis of work in the EU Joint Transfer Pricing Forum (see IP/02/1105), would reduce significantly the tax complications that companies face when trading with associated enterprises in other Member States. Companies frequently complain about the onerous and divergent documentation obligations with which they have to comply in such cases in the different Member States involved.

    The Code would be a political commitment and would not affect Member States' rights and obligations or the respective spheres of competence of the Member States and the EU. For further information see the press release (IP/05/1403), frequently asked questions (MEMO/05/414 ), the full text of the proposal (COM/2005/543), and the report (SEC (2005) 543 final) on the activities of the EU Joint Transfer Pricing Forum.

    Background

    The Company Tax Study (SEC(2001) 1681), has identified in detail (part III, chapter 5, pages 255 to 284) the increasing importance of transfer pricing tax problems as an Internal Market issue.
    The obstacles and problems identified are varied in nature but all are increasingly important and call for action. The deepening of the Internal Market and the growing number of new technologies and business structures at national and international level has aggravated these problems over the last few years. There is convincing evidence that applying transfer prices for tax purposes is complicated and problematic in practice. A common feature of many of the specific individual problems is that closer co-operation between tax administrations and business could lead to substantial progress. In addition, the improvement of Member States' co-ordination in order to reduce compliance costs and lessen the uncertainty relating to transfer pricing are considered of major importance in the short term.
    The Commission has therefore proposed in its Communication "Towards an Internal Market without tax obstacles - A strategy for providing companies with a consolidated corporate tax base for their EU-wide activities" (COM (2001) 582 of 23 October 2001), the establishment of a "EU Joint Transfer Pricing Forum" with Member States and business representatives.

    Council adopts conclusions

    The General Affairs Council of 11 March 2002 adopted Council Conclusions welcoming the initiative of the Commission to set up the EU Joint Transfer Pricing Forum.

    Practical information on the JTPF

    What will the JTPF do ?

    The overall objective of the JTPF is a more uniform application of transfer pricing tax rules within the EU.

    Although all Member States apply and recognise the merits of the OECD "Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations", the different interpretations given to these Guidelines, often give rise to cross border disputes which are detrimental to the smooth functioning of the Internal Market and which create additional costs both for business and national tax administrations.
    Similarly, the concrete application of the so-called "Arbitration Convention" (a specific instrument on the elimination of double taxation in connection with the adjustment of profits of associated enterprises) proves problematic and needs improvement.
    Bringing together all parties concerned to discuss the issues at stake will lead to a better common understanding and will allow to identify possible non-legislative improvements to the practical problems in order to reduce compliance cost and prevent disputes.

    Who is taking part in the JTPF ?

    Besides the experts from all Member States, the Commission, in agreement with a selection board composed of high level representatives of the Council Presidency, the Commission and the UNICE Tax Committee, has appointed a Chairman and 10 experts from business as Members of the JTPF for a renewable period of two years and will invite representatives from applicant countries and the OECD as observers.

    How will the JTPF function and what will be the outcome?

    There will be two to three meetings a year and the JTPF should aim to work on the basis of consensus.
    The outcome will be pragmatic, non-legislative solutions within the framework of the OECD Guidelines to the practical problems posed by transfer pricing practices in the EU. The result of the work undertaken by the JTPF will be transmitted on a regular basis to the Council which will assess the need for appropriate action.

    Key Documents

    · Commission Communication (COM/2004/297 of 23/04/2004) on the work of the EU Joint Transfer Pricing Forum in the field of business taxation from October 2002 to December 2003 and on a proposal for a Code of Conduct for the effective implementation of the Arbitration Convention (90/436/EEC of 23 July 1990)
    · Commission Communication (COM/2005/543 of 7/11/2005) on the work of the EU Joint Transfer Pricing Forum on transfer pricing documentation for associated enterprises in the EU and proposal for a Code of Conduct on transfer pricing documentation for associated enterprises in the EU
    · Report on the Activities of the EU Joint Transfer Pricing Forum in the Field of Documentation Requirements
    · List of independent persons of standing, eligible to become a Member of the advisory commission as referred to in Article 7 (1) of the Arbitration Convention
    · Report on the re-entry into force of the Arbitration Convention.