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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 be found between the tax treatment of a corporate group and that of a single legal entity. Secondly, foreign subsidiaries are often subject to different tax treatment than...
Persistent link: https://www.econbiz.de/10014263367
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Common Corporate Tax Base and Effective Tax Burdens in the EU Member States
Oestreicher, Andreas; Reister, Timo; Spengel, Christoph - 2023
related working groups on the effective tax burdens of companies in all 27 EU Member States. The results shall help to … evaluate the economic consequences of introducing a harmonized set of tax accounting rules for EU-based companies. The …, and loss relief. The proposed options for a CCTB are applied to average EU-27 corporations of different sizes, as well as …
Persistent link: https://www.econbiz.de/10014263689
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Common Corporate Tax Base (CC(C)TB) and determination of taxable income : an international comparison
Spengel, Christoph (ed.) - 2012
Persistent link: https://www.econbiz.de/10014010671
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Effective Tax Burden in Europe : Current Situation, Past Developments and Simulations of Reforms
Jacobs, Otto H. - 2002
average tax rates (EATR) in five EU Member States plus the USA. The main aim is to compare EATR on domestic investments by …
Persistent link: https://www.econbiz.de/10013518849
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The effective average tax burden in the European Union and the USA : a computer-based calculation and comparison with the model of the European tax analyzer
Jacobs, Otto H.; Spengel, Christoph - 1999
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/10013428279
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Effective marginal tax rates for US investors in Germany and Europe : an analysis of recent tax reforms in Germany
Spengel, Christoph - 1999
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/10013428280