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The pros and cons of formulary apportionment : roundtable discussion on the European Commission's study on company taxation
Sunley, Emil - In: CESifo Forum 3 (2002) 1, pp. 36-37
Persistent link: https://www.econbiz.de/10005013164
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Dual Income Tax: A Pragmatic Tax Reform Alternative for Germany
Spengel, Christoph; Wiegard, Wolfgang - In: CESifo DICE Report 2 (2004) 3, pp. 15-22
Persistent link: https://www.econbiz.de/10004964373
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Formulary apportionment and the future of company taxation in the European Union : company taxation and the internal market
Weiner, Joann - In: CESifo Forum 3 (2002) 1, pp. 10-20
Persistent link: https://www.econbiz.de/10004998610
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Dual Income Taxation in EU Member Countries
Eggert, Wolfgang; Genser, Bernd - In: CESifo DICE Report 3 (2005) 1, pp. 41-47
Persistent link: https://www.econbiz.de/10005056420
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The Dual Income Tax System - An Overview
Boadway, Robin - In: CESifo DICE Report 2 (2004) 3, pp. 03-08
Persistent link: https://www.econbiz.de/10005056423
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Some considerations on capital mobility in the European Union: mechanisms to avoid the fiscal distortions
Lousa, Manuel Gutierrez - In: International Journal of Public Policy 1 (2006) 3, pp. 309-319
The increase of economic internationalisation has caused the increase of international direct inversions. This has caused an increase in international double tax problems. For this reason, states and organisations have developed mechanisms of tax coordination to elude the distortions in the...
Persistent link: https://www.econbiz.de/10005754517
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Some considerations on capital mobility in the European Union: mechanisms to avoid the fiscal distortions
Lousa, Manuel Gutierrez - In: International Journal of Public Policy 1 (2006) 3, pp. 309-319
The increase of economic internationalisation has caused the increase of international direct inversions. This has caused an increase in international double tax problems. For this reason, states and organisations have developed mechanisms of tax coordination to elude the distortions in the...
Persistent link: https://www.econbiz.de/10008564053
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Capital mobility and growth.
Diehl, Markus; Gundlach, Erich - Kiel Institute for the World Economy - 1999
We suggest a new way to quantify the growth effects of capital mobility. We find that for reasonable parameter values, capital mobility has a large impact on income growth.
Persistent link: https://www.econbiz.de/10008520310
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THE INHERITANCE TAX IN GERMANY
Păiuşan, Robert; Panea, Valentin Ionuţ - In: Theoretical and Applied Economics 3(580)(supplement) (2013) 3(580)(supplement), pp. 221-225
The present article focuses on the procedures regarding the calculation of the inheritance tax in Germany with specific examples and some aspects regarding the double taxation. There is also explained in detail how the percentages are calculated after someone dies and how the inheritance will...
Persistent link: https://www.econbiz.de/10011005011
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Digital economy and the reform of the Romanian tax system
BUTNARU, Iulia; BRAŞOVEANU, Iulian Viorel - In: Theoretical and Applied Economics 6(595)(supplement) (2014) 6(595)(supplement), pp. 104-112
Considering the effect of the 2008 economic crises, many countries try to protect their national tax bases against erosion through tax planning. However, this target is quite difficult to be achieved taking into account the change in the company’s business models in order to deal with the...
Persistent link: https://www.econbiz.de/10011005014