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Tax Harmonisation in Europe - The Determination of Corporate Taxable Income in the EU Member States

Spengel, Christoph; Oestreicher, Andreas - 2008

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/10014049278

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 - 2018

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/10014167859

Common Corporate Tax Base (CCTB) and Effective Tax Burdens in the EU Member States

Reister, Timo; Spengel, Christoph; Oestreicher, Andreas - 2009

related Working Groups on the effective tax burdens of companies in all 27 EU member states. The results shall help to … evaluate the economic consequences of introducing a harmonized set of tax accounting rules for EU-based companies. The …, and loss relief. The proposed options for a CCTB are applied for average EU-27 corporations of different size as well as …

Persistent link: https://www.econbiz.de/10014206491