mandatory for firms operating in the European Union. While the EU policymakers adopted CbCR primarily in response to perceived … sind, gesetzlich vorgeschrieben. Während EU-Politiker das CbCR in erster Linie als Reaktion auf die als schädlich …

promises a harmonized set of rules to determine the tax base, the consolidation of taxable profits at the EU level and formula …

Encouraging private investment in the EU is currently a primary goal of the European Commission. However, the …Ein vorrangiges Ziel der Europäischen Kommission besteht zurzeit darin, Anreize für private Investitionen in der EU zu … Investitionsklima in Deutschland mit Blick auf Kapitalkosten im EU-weiten Vergleich ab? Wie haben sich Kapitalkosten im Laufe der …

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 …

avoidance, have a higher profit shifting potential, and for those with higher exposure to the EU. The market value of digital …

provides an overview over the design and development of loss transfer restrictions in the EU28 over a time period of 19 years …

EU Member States. Building hereon, we measure the impact of these regimes on the effective tax burdens of targeted …

comprehensive dataset for the EU-25 Member States between 1998 and 2015. Especially among the EU-15 Member States, we still find …