Treaty Application for Companies in a Group
Einde inhoudsopgave
Treaty Application for Companies in a Group (FM nr. 178) 2022/7.2.3:7.2.3 Defining the tax base (‘what to tax’)
Treaty Application for Companies in a Group (FM nr. 178) 2022/7.2.3
7.2.3 Defining the tax base (‘what to tax’)
Documentgegevens:
L.C. van Hulten, datum 06-07-2022
- Datum
06-07-2022
- Auteur
L.C. van Hulten
- JCDI
JCDI:ADS659395:1
- Vakgebied(en)
Omzetbelasting / Plaats van levering en dienst
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The second step is to define the tax base. In a unitary taxation system tax will still be levied on corporate profits. A consolidated tax base would be required to apply the system. Determining the tax base for a unitary taxation system requires balancing accuracy and administrative simplicity. To meet the OECD MTC objectives, the system should be designed to minimize possibilities of double counting of income. Moreover, tax avoidance possibilities should be minimized.