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Country-by-Country Reporting : Tension between Transparency and Tax Planning

Evers, Maria - 2017

Aggressive tax planning efforts of highly profitable multinational companies (Base Erosion and Profit Shifting (BEPS)) have become the subject of intense public debate in recent years. As a response, several international initiatives and parties have called for more transparency in financial...

Persistent link: https://www.econbiz.de/10012963527

Tax Incentives for Research and Development and Their Use in Tax Planning

Pfeiffer, Olena - 2017

This study provides a comprehensive analysis of various aspects of R&D tax incentives. It explains the economic justification behind the state support of research and development and summarizes its main types. In addition, it gives an overview of the existing R&D tax incentives in Europe and...

Persistent link: https://www.econbiz.de/10012943875

Ring-Fencing Digital Corporations : Investor Reaction to the European Commission’s Digital Tax Proposals

Klein, Daniel - 2019

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

Persistent link: https://www.econbiz.de/10012858260

Reporting Behavior and Transparency in European Banks’ Country-by-Country Reports

Dutt, Verena K.; Nicolay, Katharina; Spengel, Christoph - 2021

The public CbCR requirement for EU financial institutions leaves leeway to the reporting firms as regards the … calculating and presentation of the data. Based on a sample of CbCRs published by EU-headquartered multinational bank groups, we … important in light of the proposal for a public CbCR for large multinational firms in the EU …

Persistent link: https://www.econbiz.de/10013239592

Taxation, R&D Tax Incentives and Patent Application in Europe

Ernst, Christof - 2011

The focus of this paper is on effects from tax incentives for research and development inputs (R&D) and corporate income tax on business R&D and patenting behaviour. First, we provide a theoretical discussion of tax planning with R&D and intellectual property (IP) ownership. Further, we employ...

Persistent link: https://www.econbiz.de/10013127384

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