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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

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

Innovation, Employment Growth, and Foreign Ownership of Firms - A European Perspective

Dachs, Bernhard - 2013

This paper examines how foreign-owned and domestically owned firms transform innovation into employment growth. The empirical analysis, based on the model of Harrison, Jaumandreu, Mairesse and Peters (2008) and CIS data for 16 countries, reveals important differences between the two groups: Due...

Persistent link: https://www.econbiz.de/10013082831

EU Company Taxation in Case of a Common Tax Base

Jacobs, Otto H.; Spengel, Christoph; Stetter, Thorsten; … - 2018

Within the EU the relation between financial and tax accounting will be significantly influenced by the regulation … according to different degrees prevails in all EU member states a linkage between IAS/IFRS and tax accounting seems to be … advantages of the creation of a common tax base in the EU. However, the adoption of IAS/IFRS has to be restricted to those …

Persistent link: https://www.econbiz.de/10014063244

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