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Tax harmonisation in Europe : the determination of corporate taxable income in the EU member states

Oestreicher, Andreas (contributor); … - 2007

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 …

Persistent link: https://www.econbiz.de/10003480047

Besteuerungsprinzipien und effektive Unternehmenssteuerbelastungen in der Europäischen Union

Elschner, Christina; Heckemeyer, Jost H.; Spengel, Christoph - 2009

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

Persistent link: https://www.econbiz.de/10003857709

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 - 2012

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/10009553619

The effective average tax burden in the European Union and the USA : a computer-based calculation and comparison with the model of the European tax analyzer

Jacobs, Otto H.; Spengel, Christoph - 1999

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/10011443402

Effective marginal tax rates for US investors in Germany and Europe : an analysis of recent tax reforms in Germany

Spengel, Christoph - 1999

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/10011443408

Effektive Steuerbelastung der grenzüberschreitenden Geschäftstätigkeit nach den Vorschlägen zur Reform der Unternehmensbesteuerung

Spengel, Christoph - 2000

(King-Fullerton-Ansatz) für Deutschland und die übrigen EU-Mitgliedstaaten brachte folgende Ergebnisse. Die Reform erfüllt … Unternehmen am Standort Deutschland im Einzelfall verbessern. Im Vergleich zu den übrigen EU-Mitgliedstaaten reduziert sich die …

Persistent link: https://www.econbiz.de/10011444519

EU company taxation in case of a common tax base : a computer-cased calcualtion and comparison using the enhanced model of the European tax analyzer

Jacobs, Otto H.; Spengel, Christoph; Stetter, Thorsten; … - 2005

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/10002905889

Common corporate tax base (CCTB) and effective tax burdens in the EU member states

Oestreicher, Andreas; Reister, Timo; Spengel, Christoph - 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/10003846095