04.11.2016

Proposed Directive for the Harmonization of Taxable Profits in Europe

Mannheim tax research contributes to proposed directive: To reach a modern, fair and competitive taxation framework in the EU is the aim of the Common Consolidated Corporate Tax Base (CCCTB) which was reissued by the EU-Commission in October. Mannheim’s Leibniz ScienceCampus “Mannheim Taxation” (MaTax) contributed substantially to this process. Two of the three impact assessment in the new proposed directive are based on studies of the scientific Centre of Excellence in Tax Research.

Professor Dr. Christoph Spengel

“The new edition of the CCCTB is a milestone for the fair assessment of taxable gains of businesses in Europe. It removes inconsistencies between different national tax systems which will strengthen the capital market union and influence financial stability in the EU”, explains Prof. Christoph Spengel, professor of business administration and taxation at the University of Mannheim and speaker of the ScienceCampus MaTax. “The long-time research for a universal tax system in the EU has, thanks to the newly decided proposed directive, paid off in full. I am very proud of my team that even with its daily tasks accepted this great challenge.” 

After a first proposal in 2011, five years later the CCCTB would lead to a universal system for the calculation of a tax base for businesses for a first time. With its introduction, border-crossing activities of businesses on the domestic market will be recognized completely. Businesses will have the opportunity to take into account losses from one EU-member state to profits from another EU-member state. 

About the Leibniz ScienceCampus “Mannheim Taxation”

(MaTax)MaTax is a joint project of the Centre for European Economic Research (ZEW) and the University of Mannheim. The ScienceCampus is jointly funded by the two participating institutions as well as the Leibniz Association, of which ZEW is a member, and the State of Baden-Württemberg. Currently 15 professors, ten young scientists and about 50 doctoral students work at the ScienceCampus. It unites the expertise of the ZEW and the University of Mannheim in the fields of corporate taxation, public finance and tax law. Researchers work on tax systems as interdisciplinary teams in accordance with European integration and globalization. The Leibniz ScienceCampus MaTax is coordinated by Dr. Katharina Nicolay and Dr. Philipp Dörrenberg (ZEW) (matax(at)zew.de).

About the Studies

The Effects of Tax Reforms to Address the Debt-Equity Bias on the Cost of Capital and on Effective Tax Rates

Prof. Dr. Christoph Spengel (University of Mannheim and ZEW)

Prof. Dr. Jost H. Heckemeyer (Leibniz Universität Hannover and ZEW)

Prof. Dr. Katharina Nicolay (ZEW and University of Mannheim)

Rainer Bräutigam (ZEW and University of Mannheim)

Oliver Klar (ZEW)

Kathrin Stutzenberger (University of Mannheim)

https://ec.europa.eu/taxation_customs/sites/taxation/files/taxation_paper_65.pdf


The Impact of Tax Planning on Forward-Looking Effective Tax Rates

Prof. Dr. Christoph Spengel (University of Mannheim and ZEW)

Prof. Dr. Jost H. Heckemeyer (Leibniz Universität Hannover and ZEW)

Hannah Nusser (University of Mannheim)

Oliver Klar (ZEW)

Frank Streif (ZEW)

https://ec.europa.eu/taxation_customs/sites/taxation/files/taxation_paper_64.pdf