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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
, provisions for future pension payments, provisions for legal obligations, avoidance of double taxation regarding dividend income …
Persistent link: https://www.econbiz.de/10010298798
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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; … - 2014
This paper discusses tax policy measures to reduce corporate tax avoidance by extending taxation in the source country … without imposing double taxation. We focus on four options: Bilaterally restricting interest and royalty deductibility …
Persistent link: https://www.econbiz.de/10010420395
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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; … - 2014
This paper discusses tax policy measures to reduce corporate tax avoidance by extending taxation in the source country … without imposing double taxation. We focus on four options: Bilaterally restricting interest and royalty deductibility …
Persistent link: https://www.econbiz.de/10010416288
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Extending Taxation of Interest and Royalty Income at Source – An Option to Limit Base Erosion and Profit Shifting?
Finke, Katharina - 2014
This paper discusses tax policy measures to reduce corporate tax avoidance by extending taxation in the source country … without imposing double taxation. We focus on four options: Bilaterally restricting interest and royalty deductibility …
Persistent link: https://www.econbiz.de/10013045759
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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
, provisions for future pension payments, provisions for legal obligations, avoidance of double taxation regarding dividend income … for model companies belonging to different economic sectors. -- European Taxation ; Tax Harmonization ; Tax Accounting …
Persistent link: https://www.econbiz.de/10003846095
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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
This paper discusses tax policy measures to reduce corporate tax avoidance by extending taxation in the source country … without imposing double taxation. We focus on four options: Bilaterally restricting interest and royalty deductibility …
Persistent link: https://www.econbiz.de/10010957626
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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
, provisions for future pension payments, provisions for legal obligations, avoidance of double taxation regarding dividend income …
Persistent link: https://www.econbiz.de/10014206491
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Common corporate tax base (CCTB) and effective tax burdens in the EU member states
Oestreicher, Andreas; Reister, Timo; Spengel, Christoph - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2009
, provisions for future pension payments, provisions for legal obligations, avoidance of double taxation regarding dividend income …
Persistent link: https://www.econbiz.de/10005097568
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Profit shifting and 'aggressive' tax planning by multinational firms: Issues and options for reform
Fuest, Clemens; Spengel, Christoph; Finke, Katharina; … - 2013
This paper discusses the issue of profit shifting and 'aggressive' tax planning by multinational firms. The paper makes two contributions. First, it provides some background information to the debate by giving a brief overview of existing empirical studies on profit shifting and by describing...
Persistent link: https://www.econbiz.de/10010324142
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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