The EU's new era of "Fair Company Taxation": The impact of DEBRA and Pillar Two on the EU Member States' effective tax rates
Year of publication: |
2024
|
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Authors: | Gschossmann, Emilia ; Heckemeyer, Jost H. ; Müller, Jessica ; Spengel, Christoph ; Spix, Julia ; Wickel, Sophia |
Publisher: |
Mannheim : ZEW - Leibniz-Zentrum für Europäische Wirtschaftsforschung |
Subject: | Business in Europe | Framework for Income Taxation | BEFIT | Effective tax rates | Debt-Equity Bias Reduction Allowance | DEBRA | Debt-equity bias | Devereux/Griffith Methodology | Global minimum tax | Pillar Two |
Series: | ZEW Discussion Papers ; 24-014 |
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Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Working Paper |
Language: | English |
Other identifiers: | 1884814085 [GVK] RePEc:zbw:zewdip:289449 [RePEc] |
Classification: | F23 - Multinational Firms; International Business ; H25 - Business Taxes and Subsidies ; K34 - Tax Law |
Source: |
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Gschossmann, Emilia, (2024)
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Gundert, Hannah, (2023)
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Gundert, Hannah, (2023)
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Gschossmann, Emilia, (2024)
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Deutschland im internationalen Steuerwettbewerb : Auswirkungen aktueller Reformansätze
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