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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/10010309285
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EU-Harmonisierung lohnend: Körperschaftsteuer-Bemessungsgrundlage
Scheffler, Wolfram - In: Wirtschaftsdienst 95 (2015) 6, pp. 373-374
Persistent link: https://www.econbiz.de/10011282620
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Will Corporate Tax Consolidation improve Efficiency in the EU ?
van der Horst, Albert; Bettendorf, Leon; … - 2007
The European Commission favours the introduction of a consolidated corporate tax base to overcome the distortions arising from the existing system of separate accounting. The blueprints for consolidation are simulated with the applied general equilibrium model CORTAX. We show that the benefits...
Persistent link: https://www.econbiz.de/10010325455
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The European Commission‘s Proposals for Corporate Tax Harmonization
Jr., Charles McLure - In: CESifo Forum 06 (2005) 1, pp. 32-41
Persistent link: https://www.econbiz.de/10011695785
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Adjustments to Accounting Profit in Determination of the Income Tax Base: Evolution in the Czech Republic
Mejzlík, Ladislav; Vítek, Leoš; Roe, Jana - In: European Financial and Accounting Journal 9 (2014) 4, pp. 4-24
The article analyzes the main trends in income, tax base and tax deductions for Czech companies in years 1993 – 2012. After an initial survey of the problem, the article describes the issue of national accounting policy regulation in relation to IFRS and shows the evolution of main...
Persistent link: https://www.econbiz.de/10010512947
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Counterfactual impact evaluation of cohesion policy. Work package 2: Examples from support to innovation and research. Final report
Czarnitzki, Dirk; Lopes Bento, Cindy; Doherr, Thorsten - 2011
The goal of this project was twofold. The first objective was to find out to what extent publicly available beneficiary data (from managing authorities and commercial databases) could be used for quantitative, econometric counterfactual analysis. This led to a second objective: in the countries...
Persistent link: https://www.econbiz.de/10010527567
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Grenzüberschreitende Raumentwicklung Bayerns: Dynamik in der Kooperation - Potenziale der Verflechtung
Chilla, Tobias (contributor); Sielker, Franziska (contributor) - 2018
Bavarian state working party of the Academy for Spatial Research and Planning (ARL) formed a working group on cross …-border spatial development in Bavaria. This large and exceptionally international group has spent three years working on numerous … facets of the topic at hand. Both the working group and this publication aim to find answers to the following questions: How …
Persistent link: https://www.econbiz.de/10011873303
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Grenzüberschreitende Raumentwicklung Bayerns: Ausgangssituation, aktuelle Herausforderungen und konzeptionelle Debatten
Chilla, Tobias; Sielker, Franziska - In: Grenzüberschreitende Raumentwicklung Bayerns: Dynamik …, (pp. 5-22). 2018
This article provides an introduction to and framework for the publication of the findings of the ARL Working Group … effects". Finally, the article outlines the implications of the working group's results for Bavarian state planning. …
Persistent link: https://www.econbiz.de/10011875338
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Mitigating the COVID-19 effect: Emergency economic policy-making in Central Europe
Podvršič, Ana; Becker, Joachim; Piroska, Dóra; … - 2020
The paper analyses the economic policy-making in the first phase of the epidemic in five Central Europe countries, Austria, Czechia, Hungary, Slovakia and Slovenia, whose economic structure is characterized by strong export orientation. We focus on the participatory character of the governments'...
Persistent link: https://www.econbiz.de/10014565926
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The system of long-term care in the Czech Republic
Sowa, Agnieszka - 2010
Developing responsive to needs, efficient and sustainable long-term care systems for elderly becomes due to rising demographic pressures an urgent issue all over Europe. Czech Republic is among the countries that have redesigned long-term care system according the principles of accessibility,...
Persistent link: https://www.econbiz.de/10011430857