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 …

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 …