the taxation of multinational firms: (i) the spread of tax measures that provide discriminatory tax relief to … analyses, we briefly survey some of the empirical evidence on both the general development of corporate taxation in Europe and …

the taxation of multinational firms: (i) the spread of tax measures that provide discriminatory tax relief to … analyses, we briefly survey some of the empirical evidence on both the general development of corporate taxation in Europe and …

dem Titel "Business in Europe: Framework for Income Taxation (BEFIT)" vorzustellen. Im Kern geht es bei BEFIT um das … title "Business in Europe: Framework for Income Taxation (BEFIT)". Essentially, BEFIT is about establishing common rules …

dem Titel "Business in Europe: Framework for Income Taxation (BEFIT)" vorzustellen. Im Kern geht es bei BEFIT um das … title "Business in Europe: Framework for Income Taxation (BEFIT)". Essentially, BEFIT is about establishing common rules …

. The first part of the paper gives an empirical overview of the development of corporate taxation and of the tax advantages …

The paper surveys the findings and recommendations of the Ruding com-mittee on capital taxation in the European … Internal Market. The committee's view on the present Situation of capital taxation is contrasted with judgements of other … consistent multilateral double taxation treaty, which should better correspond to the subsidiarity principle than a unified …

The paper surveys the findings and recommendations of the Ruding com-mittee on capital taxation in the European … Internal Market. The committee's view on the present Situation of capital taxation is contrasted with judgements of other … consistent multilateral double taxation treaty, which should better correspond to the subsidiarity principle than a unified …

The article discusses issues in international taxation of firms. Particular stress is put on efficiency considerations …. A concrete proposal for efficient cross-boarder taxation is made. …

Tax competition between member states tends to result in an erosion as well as a convergence of enterprise taxation in … aligning: for example regarding the integration of corporate and shareholder taxation. Another common trend is the systematic … by non-neutrality of taxation with regard to the legal form of firms (incorporated firms are taxed more favourably than …

. The first part of the paper gives an empirical overview of the development of corporate taxation and of the tax advantages …