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IFRS als Ausgangspunkt der steuerlichen Gewinnermittlung in der Europäischen Union : Steuerbelastungskonsequenzen im Länder- und Branchenvergleich
Spengel, Christoph - In: Der Betrieb 59 (2006) 13, pp. 681-687
Persistent link: https://www.econbiz.de/10003309030
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Wie attraktiv sind europäische Länder als Standort für Mitarbeiterentsendungen? : Ein Steuerranking aus Sicht eines US-amerikanischen Unternehmens
Endres, Dieter; Spengel, Christoph; Elschner, Christina - In: Der Betrieb 58 (2005) 42, pp. 2253-2257
Persistent link: https://www.econbiz.de/10003143815
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Common Corporate Tax Base (CCTB) and Effective Tax Burdens in the EU Member States
Reister, Timo; Spengel, Christoph; Oestreicher, Andreas - 2009
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 for average EU-27 corporations of different size as well as …
Persistent link: https://www.econbiz.de/10014206491
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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
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Can European Banks’ Country-by-Country Reports Reveal Profit Shifting? An Analysis of the Information Content of EU Banks’ Disclosures
Dutt, Verena K. - 2019
multinational bank groups headquartered in the EU for 2014-2016. We compare this new dataset with information from Orbis and Bank … EU bank groups, especially in tax havens. We also document a striking disconnect between reported profits and real … ongoing political discussions whether to introduce a public CbCR for all large multinational firms in the EU …
Persistent link: https://www.econbiz.de/10012860836
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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
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Increasing Tax Transparency : Investor Reactions to the Country-by-Country Reporting Requirement for EU Financial Institutions
Dutt, Verena K. - 2018
to include a country-by-country reporting obligation for EU financial institutions. We do not find significant abnormal … more concerned about reputational risks, respectively. We conclude that the implementation of a CbCR requirement for EU …
Persistent link: https://www.econbiz.de/10012921196
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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
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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