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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....
Persistent link: https://www.econbiz.de/10011443402
In this paper the impact of the corporate tax systems of the 15 EU-member states on the investment and the financing …) closely follow the model of King and Fullerton. There is not only a great variation among the EMTR in the EU-member states …
Persistent link: https://www.econbiz.de/10011443408
examining the relationship between US AD duties (ADDs) and Japanese exports to the US and EU over the 1992-2001 period. We first … these US policies on Japanese exports to the EU. We document sizable trade deflection and trade depression in the EU market … exports to the US thought to be destroyed by a US ADD is actually deflected to the EU in the form of a contemporaneous …
Persistent link: https://www.econbiz.de/10002685055
Persistent link: https://www.econbiz.de/10003960148
treatment under antidumping that the US imposed against other countries. -- antidumping ; safeguards ; US ; Canada ; EU ; Korea …
Persistent link: https://www.econbiz.de/10009383481
Aggressive tax planning efforts of highly profitable multinational companies (Base Erosion and Profit Shifting (BEPS)) have recently become the subject of intense public debate. As a response, several international initiatives and parties have called for more transparency in financial reporting,...
Persistent link: https://www.econbiz.de/10010249636
Persistent link: https://www.econbiz.de/10009568479
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/10003480047
Persistent link: https://www.econbiz.de/10014372890
Upon more than 400 judgements on direct taxation, the case law of the European Court of Justice has considerably shaped Member States' tax systems. Based on Member States' tax law adjustments in the context of four landmark rulings on corporate income taxation, we analyse whether case law is a...
Persistent link: https://www.econbiz.de/10012311832