Dahle, Claudia; Michaela Bäumer - Arbeitskreis Quantitative Steuerlehre - 2009
The European Commission proposed to replace the currently existing Separate Accountingby an EU-wide tax system based on a Common Consolidated Corporate Tax Base (CCCTB).Besides the CCCTB, there is an alternative tax reform proposal, the European Tax AllocationSystem (ETAS). In a dynamic capital...