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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

Cartel overcharges and the deterrent effect of EU competition law

Smuda, Florian - 2012

currently existing fine level of the EU Guidelines is too low to achieve optimal deterrence. -- cartels ; overcharges ; Europe …

Persistent link: https://www.econbiz.de/10009572459

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

Do cartel breakdowns induce mergers? : evidence from EC cartel cases

Hüschelrath, Kai; Smuda, Florian - 2013

We investigate the impact of cartel breakdowns on merger activity. Merging information on cartel cases decided by the European Commission (EC) between 2000 and 2011 with a detailed data set of worldwide merger activity, we find that, first, the average number of all merger transactions increase...

Persistent link: https://www.econbiz.de/10009751721

Cartel enforcement in the European Union : determinants of the duration of investigations

Hüschelrath, Kai; Laitenberger, Ulrich; Smuda, Florian - 2012

We provide an empirical assessment of EC cartel enforcement decisions between 2000 and 2011. Following an initial characterisation of our dataset, we especially investigate the determinants of the duration of cartel investigations. We are able to identify several key drivers of investigation...

Persistent link: https://www.econbiz.de/10009661203