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Management incentives under formula apportionment : tax-induced distortions of effort and compensation in a principal-agent setting
Martini, Jan T.; Niemann, Rainer; Simons, Dirk - 2014
The introduction of a common consolidated corporate tax base (CCCTB) and tax allocation via formula apportionment (FA) is hotly debated in the European Union (EU) since more than a decade. While the literature has thoroughly analyzed the economic effects of FA from a macro-level perspective, the...
Persistent link: https://www.econbiz.de/10010375838
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Management incentives under formula apportionment : tax-induced distortions of effort and compensation in a principal-agent setting
Martini, Jan T.; Niemann, Rainer; Simons, Dirk - 2014
The introduction of a common consolidated corporate tax base (CCCTB) and tax allocation via formula apportionment (FA) is hotly debated in the European Union (EU) since more than a decade. While the literature has thoroughly analyzed the economic effects of FA from a macro-level perspective, the...
Persistent link: https://www.econbiz.de/10010383849
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CCCTB 4 EU? : SA vs. FA w/ FTA
Davies, Ronald B. - 2012
Since its conception, some within the European Union have expressed concerns over the ability of multinationals to avoid taxation by undertaking transfer pricing to shift profits towards low tax locations. These concerns have been growing, leading to a renewed call for a common consolidated...
Persistent link: https://www.econbiz.de/10009733757
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Profit-sharing rules and the taxation of multinational Internet platforms
Bloch, Francis; Demange, Gabrielle - 2019
decrease the number of users in the low-tax country. When externalities only flow from one market to another, an increase in … the direction of externalities. We compare the baseline regime of separate accounting (SA) with a regime of formula …
Persistent link: https://www.econbiz.de/10012064472
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The voting of EU members for common consolidated corporate tax base and the tax benefits
Dąbroś, Wojciech; Kudła, Janusz - In: Central European economic journal 7 (2020) 54, pp. 56-71
This paper examines the relationship between the voting behaviour of European Parliament members on the Common Consolidated Corporate Tax Base (CCCTB) proposal and economic characteristics of their respective countries. We are concerned about the political and economy factors behind policy and...
Persistent link: https://www.econbiz.de/10012303655
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Sharing the Group Benefits of a Common Consolidated Corporate Tax Base within Corporate Groups
Petutschnig, Matthias - 2011
The European Commission is currently working on a legislative draft to harmonise corporate income tax provisions for multinational groups of companies throughout the European Union. For that purpose the European Commission has installed a working group with the mission to draft a set of rules...
Persistent link: https://www.econbiz.de/10013125702
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Why minimum corporate income taxation can make the high-tax countries worse off : the compliance dilemma
Hindriks, Jean; Nishimura, Yukihiro - 2021
Persistent link: https://www.econbiz.de/10012798884
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Why minimum corporate income taxation can make the high-tax countries worse off : the compliance dilemma
Hindriks, Jean; Nishimura, Yukihiro - 2021
Persistent link: https://www.econbiz.de/10012623711
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Can European banks' country-by-country reports reveal profit shifting? : an analysis of the information content of EU banks' disclosures
Dutt, Verena K.; Nicolay, Katharina; Vay, Heiko; Voget, … - 2019
multinational bank groups headquartered in the EU for 2014-2016. We compare this new dataset with information from Orbis and Bank … EU bank groups, especially in tax havens. We also document a striking disconnect between reported profits and real … activity, noting considerable heterogeneity between different tax havens and bank groups from different headquarter countries …
Persistent link: https://www.econbiz.de/10012109754
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Increasing tax transparency : investor reactions to the country-by-country reporting requirement for EU financial institutions
Dutt, Verena K.; Ludwig, Christopher A.; Nicolay, Katharina - 2018
We employ an event study methodology to investigate the stock price reaction around the day of the political decision to include a country-by-country reporting obligation for EU financial institutions. We do not find significant abnormal returns for the banks affected. Sample splits according to...
Persistent link: https://www.econbiz.de/10011821075