the EU-wide activities of multinationals as proposed by the European Commission. Second, we estimate the consequences on … the effective levels of company tax burdens in selected EU member states if IFRS are considered as a tool for defining the …

Consolidated Corporate Tax Base (CCCTB) for their EU-wide activities. The application of the CCCTB is limited to the boundaries of … the EU. For those cross-border business activities between member states and third countries, separate accounting using … affiliated companies resident in third countries. This paper investigates options for the tax treatment of non-EU income of EU …

Encouraging private investment in the EU is currently a primary goal of the European Commission. However, the …Ein vorrangiges Ziel der Europäischen Kommission besteht zurzeit darin, Anreize für private Investitionen in der EU zu … Investitionsklima in Deutschland mit Blick auf Kapitalkosten im EU-weiten Vergleich ab? Wie haben sich Kapitalkosten im Laufe der …

In this paper we propose a reform of the EU financing system. The two most important elements of our proposal are i) to … make the contribution of taxpayers to the EU budget more visible by showing an EU VAT share on receipts and ii) to increase … the power of the European Parliament in the determination of the structure of EU expenditures by limiting the multiannual …