The determination of taxable income in the EU Member States - Comparative analysis of the relevant regulations also taking IAS/IFRS into account

Project directors

  • Prof. Dr. Andreas Oestreicher
  • Prof. Dr. Christoph Spengel
  • Prof. Dr. Wolfram Scheffler

Participating research assistants

  • Dipl.-Kffr. Heike Riesselmann
  • Dipl.-Kfm. Carsten Wendt
  • Dipl.-Kffr. Stefanie Bayer


1.10.2004 - 31.05.2005

Funded by

  • PricewaterhouseCoopers AG

Co-operating partners

  • Centre for European Economic Research (ZEW), Mannheim
  • Friedrich-Alexander Universität Erlangen-Nürnberg


In order to remove tax obstacles to the realisation of a common market, the EU Commission proposed the introduction of a Common Consolidated Corporate Tax Base („CCCTB“) for cross-border activities in the European Union. To this end, the Commission thought it worthwhile to consider whether IFRS could serve “as a tool in designing the base because they provide a common language and some common definitions “ (Commission of the European Communities (2006), page 7). The project analyses whether elements of these international standards meet the requirements of potential common European tax accounting rules. The project is based on general principles of taxation and on a comparative survey of selected IFRS and tax accounting rules for twenty-five EU member States.


  • Oestreicher, Andreas/Spengel, Christoph, Gemeinsame (konsolidierte) Körperschaftsteuerbemessungsgrundlage in der EU und Umsetzungsfragen, in: Deutsches Steuerrecht 2009, S. 773-781
  • Endres, Dieter/Oestreicher, Andreas/Scheffler, Wolfram/Spengel, Christoph, The Determination of Corporate Taxable Income in the EU Member States, Kluwer Law International, Alphen aan den Rijn 2007, 824 Seiten, ISBN 90-411-2550-7
  • Oestreicher, Andreas/Spengel, Christoph, Tax Harmonization in Europe: The Determination of Corporate Taxable Income in the Member States, in: European Taxation 2007, S. 437-451
  • Gammie QC, Malcolm/Giannini, Silvia/Klemm, Alexander/Oestreicher, Andreas/Parascandolo, Paola/Spengel, Christoph, Achieving a Common Consolidated Corporate Tax Base in the EU, Center for European Policy Studies, Brüssel 2005, 120 Seiten, ISBN 92-9070-599-9.