Oestreicher, Andreas; Reister, Timo; Spengel, Christoph - 2023
related working groups on the effective tax burdens of companies in all 27 EU Member States. The results shall help to … evaluate the economic consequences of introducing a harmonized set of tax accounting rules for EU-based companies. The …, and loss relief. The proposed options for a CCTB are applied to average EU-27 corporations of different sizes, as well as …