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 …

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 …

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

There is extreme heterogeneity of firms regulated under the European Emissions Trading Scheme (EU ETS) in terms of … complex technology will face a threshold for evaluating abatement options and costs. We compare the EU ETS to the US SO2 …

regarding emissions trading are discussed. Currently, the largest trading scheme is the EU Emissions Trading Scheme (EU ETS …. Because of its prominent role, the basic design and the process of introducing the EU scheme are reviewed in more detail …. Finally, the impact of the EU ETS on the regulated entities is analyzed based on an annual survey among German companies …

) of emissions on companies regulated by the EU Emissions Trading System (EU ETS) in Germany. Based on a unique panel … amount of annual emissions for larger companies which has implications for the economic efficiency of the EU ETS. The most …' of companies. This implies the existence of considerable economies of scale. Overall, the EU ETS could benefit from …