Grundlagen der Untersuchung -- Rechtliche und wirtschaftliche Vorgaben -- Internationale Vorschriften zur Zinsabzugsbeschränkung -- Untersuchung alternativer Modelle zur Zinsabzugsbeschränkung -- Fazit.

A major goal of the EU Commission in the area of direct taxation is the introduction of a common consolidated corporate tax base (CCCTB) in Europe. While hardly discussed in the literature, such a system would limit national discretion over tax depreciation. In a sample of up to 47 countries, we...