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Tax Law and the Transfer of Start-up Losses : A European Overview and Categorization
Bührle, Theresa - 2019
Most of the European Member States employ anti-loss trafficking rules. They aim to prevent the acquisition of mere corporate shells with high tax loss carryforwards for the tax asset to be utilized in profitable companies. However, other corporations can unintentionally be affected by the...
Persistent link: https://www.econbiz.de/10012862046
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Corporate taxes and economic inefficiency in Europe
Devereux, Michael P.; Lammersen, Lothar; Spengel, Christoph - In: Proceedings / 95th Annual Conference on Taxation : …, (pp. 226-235). 2003
Persistent link: https://www.econbiz.de/10002160327
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European economic outlook : general report presented at the AIECE meeting in Paris, May 9 - 11, 2001
Gern, Klaus-Jürgen; Kamps, Christophe; Scheide, Joachim - 2001
supplemented by the country notes of other AIECE institutes from all over Europe. The authors analyze the economic situation in the … in Central and Eastern Europe.¤ In Western Europe, growth is forecast to continue at rates slightly above 2.5 percent … stance in the countries outside EMU is considered more or less adequate. This year, demand in Western Europe will be …
Persistent link: https://www.econbiz.de/10001589923
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How to Reform Taxation of Corporate Groups in Europe
Oestreicher, Andreas; Spengel, Christoph; Koch, Reinald - 2023
There are at least two reasons why taxation of corporate groups in Europe calls for reform. Firstly, differences are to … the provisions currently prevailing in the taxation of corporate groups in Europe, in view of tax neutrality criteria and …
Persistent link: https://www.econbiz.de/10014263367
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Effective levels of company taxation within an enlarged EU
Devereux, Michael P. (contributor);  … - Zentrum für Europäische Wirtschaftsforschung <Mannheim> - 2008
Persistent link: https://www.econbiz.de/10009638952
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Effective tax levels using the Devereux/Griffith methodology
Devereux, Michael P. (contributor);  … - Zentrum für Europäische Wirtschaftsforschung <Mannheim> - 2010
Persistent link: https://www.econbiz.de/10009639918
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Study on the impact of reforms of corporate income taxation systems at the EU level on the size of the tax bases of the EU companies, using the model "Europen Tax Analyzer"
Spengel, Christoph (contributor) - Zentrum für Europäische Wirtschaftsforschung <Mannheim> - 2011
Persistent link: https://www.econbiz.de/10009640648
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Effective tax levels using the Devereux/Griffith methodology
Devereux, Michael P. (contributor);  … - Zentrum für Europäische Wirtschaftsforschung <Mannheim> - 2012
Persistent link: https://www.econbiz.de/10009661735
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Effective tax levels using the Devereux/Griffith methodology
Spengel, Christoph (contributor); Endres, Dieter (contributor) - 2014
Persistent link: https://www.econbiz.de/10010420181
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Effective tax levels using the Devereux/Griffith methodology
Spengel, Christoph (contributor); Endres, Dieter (contributor) - Zentrum für Europäische Wirtschaftsforschung, Mannheim - 2014
Persistent link: https://www.econbiz.de/10010478777