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Book-tax conformity: Empirical evidence from Germany
Zinn, Benedikt; Spengel, Christoph - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2012
We use a unique matched tax return-financial statement data set to examine the magnitude and sources of book-tax differences in Germany. For the first time, the data set enables us to evaluate the extent to which financial and tax accounting differ in Germany in the most accurate manner. Despite...
Persistent link: https://www.econbiz.de/10010957604
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Extending taxation of interest and royalty income at source: An option to limit base erosion and profit shifting?
Finke, Katharina; Fuest, Clemens; Nusser, Hannah; … - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2014
, introducing an inverted tax credit system, levying withholding taxes on all interest and royalty payments and levying withholding … taxes as an anti-avoidance regulation. We calculate the tax revenue effects of introducing a minimum withholding tax on … would increase tax revenue in particular in high-tax countries. Revenue redistribution would only arise if withholding taxes …
Persistent link: https://www.econbiz.de/10010957626
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Transparency in financial reporting: Is country-by-country reporting suitable to combat international profit shifting?
Evers, Maria Theresia; Meier, Ina; Spengel, Christoph - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2014
Aggressive tax planning efforts of highly profitable multinational companies (Base Erosion and Profit Shifting (BEPS)) have recently become the subject of intense public debate. As a response, several international initiatives and parties have called for more transparency in financial reporting,...
Persistent link: https://www.econbiz.de/10010957713
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Profit shifting and 'aggressive' tax planning by multinational firms: Issues and options for reform
Fuest, Clemens; Spengel, Christoph; Finke, Katharina; … - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2013
currently accused of avoiding taxes. We then show that preventing this type of tax avoidance is, in principle, straightforward …. Secondly, we argue that, in the short term, policy makers should focus on extending withholding taxes in an internationally …
Persistent link: https://www.econbiz.de/10010957732
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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 - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2012
After intensive and extensive preparation, the European Commission released the long-awaited proposal for a Council 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...
Persistent link: https://www.econbiz.de/10010957758
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Profit shifting and 'aggressive' tax planning by multinational firms: Issues and options for reform
Fuest, Clemens; Spengel, Christoph; Finke, Katharina; … - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2013
currently accused of avoiding taxes. We then show that preventing this type of tax avoidance is, in principle, straightforward …. Second, we argue that, in the short term, policy makers should focus on extending withholding taxes in an internationally …
Persistent link: https://www.econbiz.de/10010957770
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Country-by-country reporting: Tension between transparency and tax planning
Evers, Maria Theresia; Meier, Ina; Spengel, Christoph - 2017
Aggressive tax planning efforts of highly profitable multinational companies (Base Erosion and Profit Shifting (BEPS)) have become the subject of intense public debate in recent years. As a response, several international initiatives and parties have called for more transparency in financial...
Persistent link: https://www.econbiz.de/10011595645
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Common corporate tax base (CCTB) and effective tax burdens in the EU member states
Oestreicher, Andreas; Reister, Timo; Spengel, Christoph - 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/10010298798
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Transparency in financial reporting: Is country-by-country reporting suitable to combat international profit shifting?
Evers, Maria Theresia; Meier, Ina; Spengel, Christoph - 2014
Aggressive tax planning efforts of highly profitable multinational companies (Base Erosion and Profit Shifting (BEPS)) have recently become the subject of intense public debate. As a response, several international initiatives and parties have called for more transparency in financial reporting,...
Persistent link: https://www.econbiz.de/10010332878
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Taxation in the digital economy: Recent policy developments and the question of value creation
Olbert, Marcel; Spengel, Christoph - 2019
The paper reviews the evidence on the challenges of digitalization for direct (corporate profit) and indirect (consumption) taxation. Based on both anecdotal and empirical evidence, we evaluate ongoing developments at the OECD and European Union level and argue that there is no justification for...
Persistent link: https://www.econbiz.de/10011991220