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In its 2015 Final Report on “Measuring and Monitoring BEPS, Action 11”, the OECD introduced six indicators to quantify and evaluate base erosion and profit shifting (BEPS) activity over time. In this study, we revisit three selected indicators, provide a numerical update for recent periods...
Persistent link: https://www.econbiz.de/10012431825
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...
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The tax systems in the European Union (EU) distinguish oneself by a heterogenous structure. The efforts of harmonizing direct taxation in the EU and growing international tax competition aligned with the process of globalization is followed by accomodations of the different tax systems to a...
Persistent link: https://www.econbiz.de/10013428119
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In recent years, some European countries have relied on elements of an allowance for corporate equity (ACE) in the design of their tax systems. We analyse the effects of ACE-based taxation on rates of return and effective tax rates. Investment neutrality is lost if the imputed interest rate...
Persistent link: https://www.econbiz.de/10013428486
Most of the European Member States employ anti-loss trafficking rules. They aim to prevent the acquisition of mere … corporate shells with high tax loss carryforwards for the tax asset to be utilized in profitable companies. However, other … loss carryforwards in the corporation upon the entering of new or the capital increase of existing investors. This study …
Persistent link: https://www.econbiz.de/10012102661
Anti-tax loss trafficking rules disallow the use of loss carryforwards after a change in ownership or activity (such as … significant changes in turnover, employment, or the product portfolio). This restriction could threaten accumulated loss … States from 1999 to 2014. My findings suggest that strict anti-tax loss trafficking rules indeed impair VC funding …
Persistent link: https://www.econbiz.de/10012425319
We identify the effects of corporate income tax shocks on key US macroeconomic aggregates. In response to a corporate income tax cut, we find that: (i) labor productivity increases; (ii) entry increases with delay; (iii) exit increases; (iv) total labor increases by more than production labor....
Persistent link: https://www.econbiz.de/10014320776