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The new regionalism and the threat of protectionism

Hughes Hallett, Andrew; Braga, Carlos Alberto Primo - 1994

Persistent link: https://www.econbiz.de/10000896689

The impact of EC-92 on developing countries' trade : a dissenting view

Hughes Hallett, Andrew - 1992

Persistent link: https://www.econbiz.de/10000838408

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

Harmonisierung der Konzernbesteuerung innerhalb und an den Außengrenzen der Europäischen Union

Spengel, Christoph (contributor); Wendt, Carsten (contributor) - 2007

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 …

Persistent link: https://www.econbiz.de/10003502642

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

Settlements and appeals in the European Commission's cartel cases : an empirical assessment

Hellwig, Michael; Hüschelrath, Kai; Laitenberger, Ulrich - 2016

The introduction of the European Union (EU) Settlement Procedure in 2008 aimed at promoting the procedural efficiency …

Persistent link: https://www.econbiz.de/10011419416

Decline of CFC rules and rise of IP boxes : how the ECJ affects tax competition and economic distortions in Europe

Bräutigam, Rainer; Spengel, Christoph; Streif, Frank - 2015

The European Court of Justice (ECJ) has become an influential player in the field of direct taxation in the European Union in the past twenty years. However, it is unclear whether the ECJ's decisions actually increase tax neutrality and therefore contribute to the achievement of an internal...

Persistent link: https://www.econbiz.de/10011308405

The settlement procedure in EC cartel cases : an empirical assesment

Hüschelrath, Kai; Laitenberger, Ulrich - 2015

procedural efficiency of cartel enforcement in the European Union (EU). We use a data set consisting of 84 cartels decided by the … EC from 2000 to 2014 to empirically investigate the impact of the EU settlement procedure on the duration of cartel … discussion of further evaluation approaches we conclude that the EU Settlement Procedure has increased procedural efficiency of …

Persistent link: https://www.econbiz.de/10011316390

The duration of the EC merger control process : determinants and the impact of the 2004 merger regulation reform

Heim, Sven; Hüschelrath, Kai; Laitenberger, Ulrich - 2015

The duration of merger proceedings held by competition authorities is an important determinant of the efficiency of the entire merger control process. We use a dataset of 2953 Phase I and 92 Phase II investigations completed by the European Commission (EC) between 1999 and 2008 to examine the...

Persistent link: https://www.econbiz.de/10011316395