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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

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 perils of debt deflation in the euro area : a multi regime model

Semmler, Willi; Haider, Alexander - 2015

Academic research and policy makers in the Euro area are currently concerned with the threat of debt deflation and secular stagnation in Europe. Empirical evidence seems to suggest that secular stagnation and debt deflation in the Euro area may be rather slowly developing. Yet what appears as...

Persistent link: https://www.econbiz.de/10011339800

Financial sector-output dynamics in the euro area : non-linearities reconsidered

Schleer, Frauke; Semmler, Willi - 2014 - This version: January 2014

We analyze the feedback mechanisms between economic downturns and financial stress for several euro area countries. Our study employs newly constructed financial condition indices that incorporate banking variables extensively. We apply a non-linear Vector Smooth Transition Autoregressive...

Persistent link: https://www.econbiz.de/10010238376

Financial sector-output dynamics in the euro area : non-linearities reconsidered

Schleer, Frauke; Semmler, Willi - 2013

We analyze the feedback mechanisms between economic downturns and financial stress for euro area countries. Our study employs newly constructed financial condition indices that incorporate extensively banking variables. We apply a nonlinear Vector Smooth Transition Autoregressive (VSTAR) model...

Persistent link: https://www.econbiz.de/10009792964