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Corporate tax policy and incorporation in the EU
Mooij, Ruud A. de; Nicodème, Gaëtan - In: International tax and public finance 15 (2008) 4, pp. 478-498
Persistent link: https://www.econbiz.de/10003729153
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Corporate tax policy, entrepreneurship and incorporation in the EU
Mooij, Ruud A. de; Nicodème, Gaëtan - 2006
In Europe, declining corporate tax rates have come along with rising tax-to-GDP ratios. This paper explores to what extent income shifting from the personal to the corporate tax base can explain these diverging developments. We exploit a panel of European data on firm births and legal form of...
Persistent link: https://www.econbiz.de/10003411947
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Corporate tax policy, entrepreneurship and incorporation in the EU
Mooij, Ruud A. de; Nicodème, Gaëtan - 2007
Persistent link: https://www.econbiz.de/10003482775
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Corporate tax competition and coordination in the European Union : what do we know? Where do we stand?
Nicodème, Gaëtan - 2006
Persistent link: https://www.econbiz.de/10003374676
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Corporate tax policy and incorporation in the EU
Mooij, Ruud A. de; Nicodème, Gaëtan - 2008
Persistent link: https://www.econbiz.de/10003618940
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Corporate tax policy, entrepreneurship and incorporation in the EU
Mooij, Ruud A. de; Nicodème, Gaëtan - 2007
In Europe, declining corporate tax rates have come along with rising tax-to-GDP ratios. Thispaper explores to what extent income shifting from the personal to the corporate tax base canexplain these diverging developments. We exploit a panel of European data on firm births andlegal form of...
Persistent link: https://www.econbiz.de/10011372517
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Toward a Neutral Corporate Tax for the Transportation Industry – Rethinking the Transportation Industry Formula of the Common Consolidated Corporate Tax Base Directive Proposal und...
Chen, Shu-Chien - 2020
This paper explores how the Common Consolidated Corporate Tax Base (CCCTB) Directive Proposal under the EU law should … would be a knife. At the sub-regional level, such as States of the US, FA is widely adopted. The CCCTB Proposal is the EU …
Persistent link: https://www.econbiz.de/10012834324
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Tracing Capital : Toward a Neutral Specialized Formula for Financial Institutions under Common Consolidated Corporate Tax Base (CCCTB)
Chen, Shu-Chien - 2019
Common Consolidated Corporate Tax Base (CCCTB) is an ambitious tax reform project under EU law, to harmonize corporate … income tax base on a group basis at the EU level, and use a pre-determined formulary apportionment mechanism (i.e. a formula … consisting the sales factor, the asset factor and the labour factor) to allocate taxing rights between EU Member States. The …
Persistent link: https://www.econbiz.de/10012891694
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Lost In Translation? Rethinking The Oil And Gas Industry Formula Under The Common Consolidated Corporate Tax Base Directive Proposal
Chen, Shu-Chien - 2019
The oil and gas industry is an important industry for several European countries. Due to the uniqueness of the industry, there have been special corporate taxation rules for the oil and gas industry where jurisdiction adopts formulary apportionment rules for levying cross-border corporate...
Persistent link: https://www.econbiz.de/10012871871
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Corporate Tax Policy, Entrepreneurship and Incorporation in the EU
De Mooij, Ruud A.; Nicodème, Gaëtan - 2021
In Europe, declining corporate tax rates have come along with rising tax-to-GDP ratios. This paper explores to what extent income shifting from the personal to the corporate tax base can explain these diverging developments. We exploit a panel of European data on firm births and legal form of...
Persistent link: https://www.econbiz.de/10013317264