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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

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

The Development of Corporate Tax Structures in the European Union from 1998 to 2015 – Qualitative and Quantitative Analysis

Bräutigam, Rainer - 2017

comprehensive dataset for the EU-25 Member States between 1998 and 2015. Especially among the EU-15 Member States, we still find …

Persistent link: https://www.econbiz.de/10012947589

EU Company Taxation in Case of a Common Tax Base

Jacobs, Otto H.; Spengel, Christoph; Stetter, Thorsten; … - 2018

Within the EU the relation between financial and tax accounting will be significantly influenced by the regulation … according to different degrees prevails in all EU member states a linkage between IAS/IFRS and tax accounting seems to be … advantages of the creation of a common tax base in the EU. However, the adoption of IAS/IFRS has to be restricted to those …

Persistent link: https://www.econbiz.de/10014063244

A Common Corporate Tax Base for Europe : An Impact Assessment of the Draft Council Directive on a CC(C)TB

Spengel, Christoph; Ortmann-Babel, Martina; Zinn, Benedikt - 2018

After intensive and extensive preparation, the European Commission released the long-awaited proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB) on March 16, 2011. In the context of the Europe 2020 Strategy, major objectives of the proposed CCCTB are the...

Persistent link: https://www.econbiz.de/10014167859

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

Romania's Development to a Low-Tax Country : Effective Corporate Tax Burden in Romania from 1992 to 2010 and Romania's Current Ranking Among the Eastern European Member States

Spengel, Christoph - 2012

base as prevalent in many longstanding Member States of the EU and the OECD. Our analysis is not limited to a comprehensive … Eastern European EU Member States …

Persistent link: https://www.econbiz.de/10013111468