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Country-by-Country Reporting : Tension between Transparency and Tax Planning

Evers, Maria - 2017

Aggressive tax planning efforts of highly profitable multinational companies (Base Erosion and Profit Shifting (BEPS)) have become the subject of intense public debate in recent years. As a response, several international initiatives and parties have called for more transparency in financial...

Persistent link: https://www.econbiz.de/10012963527

The Use of SME Tax Incentives in the European Union

Bergner, Sören - 2017

EU Member States. Building hereon, we measure the impact of these regimes on the effective tax burdens of targeted …

Persistent link: https://www.econbiz.de/10012964021

Tax Incentives for Research and Development and Their Use in Tax Planning

Pfeiffer, Olena - 2017

This study provides a comprehensive analysis of various aspects of R&D tax incentives. It explains the economic justification behind the state support of research and development and summarizes its main types. In addition, it gives an overview of the existing R&D tax incentives in Europe and...

Persistent link: https://www.econbiz.de/10012943875

Ring-Fencing Digital Corporations : Investor Reaction to the European Commission’s Digital Tax Proposals

Klein, Daniel - 2019

avoidance, have a higher profit shifting potential, and for those with higher exposure to the EU. The market value of digital …

Persistent link: https://www.econbiz.de/10012858260

Tax Law and the Transfer of Start-up Losses : A European Overview and Categorization

Bührle, Theresa - 2019

provides an overview over the design and development of loss transfer restrictions in the EU28 over a time period of 19 years …

Persistent link: https://www.econbiz.de/10012862046

Transparency in Financial Reporting : Is Country-by-Country Reporting Suitable to Combat International Profit Shifting?

Evers, Maria - 2014

Aggressive tax planning efforts of highly profitable multinational companies (Base Erosion and Profit Shifting (BEPS)) have recently become the subject of intense public debate. As a response, several international initiatives and parties have called for more transparency in financial reporting,...

Persistent link: https://www.econbiz.de/10013059012

Decline of CFC Rules and Rise of IP Boxes : How the ECJ Affects Tax Competition and Economic Distortions in Europe

Bräutigam, Rainer - 2015

The European Court of Justice (ECJ) has become an influential player in the field of direct taxation in the European Union in the past twenty years. However, it is unclear whether the ECJ's decisions actually increase tax neutrality and therefore contribute to the achievement of an internal...

Persistent link: https://www.econbiz.de/10013017368

Reporting Behavior and Transparency in European Banks’ Country-by-Country Reports

Dutt, Verena K.; Nicolay, Katharina; Spengel, Christoph - 2021

The public CbCR requirement for EU financial institutions leaves leeway to the reporting firms as regards the … calculating and presentation of the data. Based on a sample of CbCRs published by EU-headquartered multinational bank groups, we … important in light of the proposal for a public CbCR for large multinational firms in the EU …

Persistent link: https://www.econbiz.de/10013239592

The Incidence of VAT Evasion

Asatryan, Zareh - 2020

Who benefits from the evasion of value added taxes (VAT)? Using a reform that enforced VAT on previously non-compliant large retailers in Armenia, we estimate a onethird passthrough of the tax burden on prices. This suggests that pre-enforcement evasion rents were broadly shared with consumers...

Persistent link: https://www.econbiz.de/10012830341

Fiscal multipliers in downturns and the effects of Euro Area consolidation

Gechert, Sebastian; Hughes Hallett, Andrew; Rannenberg, … - In: Applied economics letters 23 (2016) 16/18, pp. 1138-1140

Persistent link: https://www.econbiz.de/10011701716