In this paper we present a computer-based model (so-called European Tax Analyzer) for the international computation and comparison of company tax burdens. The methodology follows the forward-looking concepts for the measurement of effective average tax rates (EATR) on the basis of a model-firm....

In this paper the impact of the corporate tax systems of the 15 EU-member states on the investment and the financing decision of an US multinational corporation is analysed. The calculation of the resulting effective marginal tax rates (EMTR) closely follow the model of King and Fullerton. There...

Zwischen den International Accounting Standards (IAS) und der Steuerpolitik der Europäischen Kommission zeichnet sich eine immer deutlichere Verbindung ab. Innerhalb der EU könnten IAS über die im Juni 2002 verabschiedete EU-Verordnung zur Harmonisierung der handelsrechtlichen...

The European Commission recently implemented the minimum tax directive (Pillar Two) to ensure that corporate profits are at least taxed at 15%. At the same time, it proposed a legislative initiative aimed at reducing the tax-induced distortions between debt and equity financing (debt-equity bias...