We empirically analyze the influence of tax considerations on the structure of investments of a parent company based in one EU member state that holds subsidiaries in a different member state. We show that group taxation, deductibility of financing expenses, or participation write-downs and...

This paper provides an assessment of the potential consequences for average corporate tax rates that would result from implementation of a Common Consolidated Corporate Tax Base (CCCTB) as proposed by the European Commission, and of possible methods for achieving an EU-wide loss-offset for...

Wir zeigen, wie sich die fiskalischen Wirkungen einer Steuersatzsenkung, Abschreibungsvergünstigung und Investitionsprämie über einen Zeitraum, der durch eine Ergebniskrise geprägt ist, voneinander unterscheiden. Deutlich wird, dass eine Körperschaftsteuersenkung um fünf Prozentpunkte die...

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...