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Schreyer, Michaele (contributor); Haug, Jutta (contributor); … - In: Intereconomics : review of European economic policy 36 (2001) 5, pp. 223-233

Persistent link: https://www.econbiz.de/10001612308

Europäische Steuerpolitik für mehr Wachstumseffizienz : die Initiative der EU-Kommission für eine konsolidierte einheitliche Körperschaftsteuerbemessungsgrundlage

Menck, Karl Wolfgang; Mutén, Leif - 2003

Persistent link: https://www.econbiz.de/10001748606

Prospects for co-ordination of corporate taxation and the taxation of interest income in the EU

Haufler, Andreas - In: Fiscal studies : the journal of the Institute for … 20 (1999) 2, pp. 133-153

Persistent link: https://www.econbiz.de/10001441972

Prospects for co-ordination of corporate taxation and the taxation of interest income in the EU: a comment

Devereux, Michael P. - In: Fiscal studies : the journal of the Institute for … 20 (1999) 2, pp. 155-161

Persistent link: https://www.econbiz.de/10001441975

Company tax coordination cum tax rate competition in the European Union

Eggert, Wolfgang; Haufler, Andreas - 2006

This paper reviews the recent theoretical literature that analyses the European Union's policy to eliminate preferential corporate tax regimes and the proposal to introduce a consolidated EU tax base with formula apportionment for the taxation of multinational firms. Since neither proposal...