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A common corporate tax base for Europe : an impact assessment of the draft council directive on a CC(C)TB
Spengel, Christoph; Ortmann-Babel, Martina; Zinn, Benedikt - 2012
Directive on a Common Consolidated Corporate Tax Base (CCCTB) on March 16, 2011. In the context of the Europe 2020 Strategy …, major objectives of the proposed CCCTB are the elimination of transfer pricing concerns, the removal of double taxation due … second and the third step of the proposed CCCTB, i.e. the consolidation and the allocation mechanism, still suffer from …
Persistent link: https://www.econbiz.de/10009553619
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Achieving a common consolidated corporate tax base in the EU
Gammie, Malcolm; Giannini, Silvia; Klemm, Alexander; … - 2005
Persistent link: https://www.econbiz.de/10003338547
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Modelle einer Konzernbesteuerung für Deutschland und Europa
Oestreicher, Andreas; Scheffler, Wolfram; Spengel, Christoph - 2008 - 1. Auflage
Persistent link: https://www.econbiz.de/10003646659
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Tax harmonisation in Europe : the determination of corporate taxable income in the EU member states
Oestreicher, Andreas (contributor);  … - 2007
International Financial Reporting Standards (IFRS) meets the requirements of a Common Consolidated Corporate Tax Base (CCCTB) for …
Persistent link: https://www.econbiz.de/10003480047
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Harmonisierung der Konzernbesteuerung innerhalb und an den Außengrenzen der Europäischen Union
Spengel, Christoph (contributor); Wendt, Carsten (contributor) - 2007
Consolidated Corporate Tax Base (CCCTB) for their EU-wide activities. The application of the CCCTB is limited to the boundaries of …
Persistent link: https://www.econbiz.de/10003502642
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Common Corporate Tax Base (CCTB) and Effective Tax Burdens in the EU Member States
Reister, Timo; Spengel, Christoph; Oestreicher, Andreas - 2009
The article assesses the impact of a Common Corporate Tax Base (CCTB) as promoted by the European Commission and the 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...
Persistent link: https://www.econbiz.de/10014206491
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Entwicklungslinien und Zukunft des deutsch-europäischen Steuerrechts : Brexit - Auswirkungen auf Europa : Tagungsband zur ifst-Jahrestagung am 26. Juni 2017
Dobratz, Lars (contributor); Haas, Wolfang (contributor);  … - ifst-Jahrestagung <2017, Berlin>; Ifst - 2017
Persistent link: https://www.econbiz.de/10011736172
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Tax Harmonisation in Europe - The Determination of Corporate Taxable Income in the EU Member States
Spengel, Christoph; Oestreicher, Andreas - 2008
International Financial Reporting Standards (IFRS) meets the requirements of a Common Consolidated Corporate Tax Base (CCCTB) for …
Persistent link: https://www.econbiz.de/10014049278
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Common Corporate Tax Base and Effective Tax Burdens in the EU Member States
Oestreicher, Andreas; Reister, Timo; Spengel, Christoph - 2023
This article assesses the impact of a Common Corporate Tax Base (CCTB) as promoted by the European Commission and the 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...
Persistent link: https://www.econbiz.de/10014263689