TFL Vsebine / Revija SIR*IUS

Harmonisation of European corporate taxation

Nedavna finančna in gospodarska kriza v Evropski uniji je izpostavila potrebo po dopolnitvi monetarne unije z ekonomsko unijo. Eden od elementov močnejšega gospodarskega povezovanja je usklajevanje davčnih sistemov (npr. sistem korporacijskega obdavčevanja) v 28 državah članicah. Evropska komisija je predlagala skupen mehanizem za izračun davčne osnove za podjetja, konsolidacijo davčnih osnov, nastalih v različnih državah članicah, in poznejšo razdelitev konsolidirane davčne osnove med državami članicami (porazdelitveni mehanizem). Sistem, ki ga je Evropska komisija predvidela, že uspešno deluje v svetovnih visoko povezanih gospodarstvih, kot so Združene države Amerike in Kanada, v katerih se davčna osnova za pravne osebe porazdeli med državami in deželami na podlagi posebnega porazdelitvenega mehanizma.

The recent financial and economic crisis in the European Union has exposed the necessity to complete the monetary union with an economic union. One of the elements of a stronger economic integration is the harmonisation of the tax systems (e.g. the corporate tax regimes) of the 28 Member States. The European Commission proposed a common mechanism for the calculation of the corporate tax base, the consolidation of the tax bases incurred in the different Member States and the subsequent allocation of the consolidated tax base between the Member States (formulary apportionment). The system envisaged by the European Commission has already been introduced by the world highly integrated economies, like the United States of America and Canada on a domestic level, where the corporate tax base shall be also allocated between the states and the provinces based on the formulary apportionment method.