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Das Steuersenkungsgesetz stellt das größte Reformvorhaben auf dem Gebiet der direkten Steuern in Deutschland seit der Einführung des körperschaftsteuerlichen Anrechnungssystems zum 1.1.1977 dar. Vorgesehen sind eine Änderung des Steuersystems, eine Verringerung der Steuersätze sowie eine...
Persistent link: https://www.econbiz.de/10001465741
We examine the capital market reaction to the announcement of the European Union (EU) to introduce a public tax country …
Persistent link: https://www.econbiz.de/10012648417
In this paper we present a computer-based model (so-called European Tax Analyzer) for the international computation and comparison of company tax burdens. The methodology follows the forward-looking concepts for the measurement of effective average tax rates (EATR) on the basis of a model-firm....
Persistent link: https://www.econbiz.de/10013428279
In this paper the impact of the corporate tax systems of the 15 EU-member states on the investment and the financing …) closely follow the model of King and Fullerton. There is not only a great variation among the EMTR in the EU-member states …
Persistent link: https://www.econbiz.de/10013428280
The recent enactment of Directive 2021/2101 by the EU introduces a public Country-by-Country Reporting (CbCR) regime …, with the aim of promoting a level playing field for businesses operating within the EU Single Market. The directive seeks … examine whether the public CbCR Directive introduces unintended disparities between (1) MNEs domiciled in different EU member …
Persistent link: https://www.econbiz.de/10014504851