Showing 1 - 10 of 21
Persistent link: https://www.econbiz.de/10003975296
Persistent link: https://www.econbiz.de/10008806372
Persistent link: https://www.econbiz.de/10003945226
Persistent link: https://www.econbiz.de/10009301318
Persistent link: https://www.econbiz.de/10008988947
Persistent link: https://www.econbiz.de/10009427108
This paper empirically examines whether expansion of the EU has increased international tax competition. To do so, we … studies, we find robust evidence for tax competition. In particular, our estimates suggest that EU membership affects … responses with EU members responding more to the tax rates of other members. This lends credence to the above-noted concerns. …
Persistent link: https://www.econbiz.de/10009724406
Since its conception, some within the European Union have expressed concerns over the ability of multinationals to avoid taxation by undertaking transfer pricing to shift profits towards low tax locations. These concerns have been growing, leading to a renewed call for a common consolidated...
Persistent link: https://www.econbiz.de/10009733757
Auf ihrem letzten Gipfeltreffen Ende März haben die europäischen Staats- und Regierungschefs einen Europäischen Stabilisierungsmechanismus für die Zeit nach 2013, eine Schärfung des Stabilitäts- und Wachstumspaktes und einen Euro-Pakt-Plus beschlossen. Dies soll dazu führen, dass die...
Persistent link: https://www.econbiz.de/10009666200
Persistent link: https://www.econbiz.de/10009666296