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 …

public administration reforms for a panel of EU countries using a novel reform indicator. The findings support the political … other EU countries, and for vertical learning associated with a particular type of EU transfers. …