the EU-wide activities of multinationals as proposed by the European Commission. Second, we estimate the consequences on … the effective levels of company tax burdens in selected EU member states if IFRS are considered as a tool for defining the …

economic development as well as the current economic activity. -- EU ETS ; EUA ; Announcement Effects ; Price Formation ; Long …

Consolidated Corporate Tax Base (CCCTB) for their EU-wide activities. The application of the CCCTB is limited to the boundaries of … the EU. For those cross-border business activities between member states and third countries, separate accounting using … affiliated companies resident in third countries. This paper investigates options for the tax treatment of non-EU income of EU …

This paper empirically examines price formation in the European Union Emissions Trading Scheme (EU ETS). Our analysis … National Allocation Plans (NAPs) is not instantaneous, but takes up to six hours after the decision announcement. -- EU ETS …

Weise detailliert quantifizierten Besteuerungsregime zeigt unter anderem, dass in der EU das Prinzip der …

on a decrease or when institutional changes harm the confidence in the stringency of the EU ETS. This holds during the …