lowering their corporate tax rates. EU countries have been particularly active in this respect given that capital can move …. Multinationals are therefore in a good position to exploit the tax loopholes associated with the complexity and multiplicity of tax … regimes in the EU. As a result tax revenues and tax levels might be distorted and a closer coordination of tax rate setting …

Base erosion and profit shifting (BEPS) undermines tax revenues collection and raises public discontent in times when … the tax burden has increased significantly for households in most developed economies. In addition, new forms of profit …

equilibrium (CGE) model covering all EU member states, the US, Japan and a tax haven. The CORTAX model was originally built by the …- and post-crisis data. CORTAX models many key features of the corporate tax regimes including multinational profit shifting …

increasingly used to stimulate investment in R&D. A recent proposal for a Common Consolidated Corporate Tax Base (CCCTB) across the … investing 3% of its GDP in R&D. Importantly, to take full advantage of the opportunities offered by this tax reform, EU member … states will have to coherently mobilise a range of policies and engage in complementary non-tax interventions in their …