Showing 1 - 8 of 8
This paper proposes an analysis of two major tax events which occurred in the European Union in 2001, the move of Germany from imputation to exemption and the objective announced by the EU Commission to provide EU businesses with a consolidated corporate tax base for their EU-wide activities. In...
Persistent link: https://www.econbiz.de/10011408777
This paper proposes an analysis of two major tax events which occurred in the European Union in 2001, the move of Germany from imputation to exemption and the objective announced by the EU Commission to provide EU businesses with a consolidated corporate tax base for their EU-wide activities. In...
Persistent link: https://www.econbiz.de/10001642941
Persistent link: https://www.econbiz.de/10001761883
Persistent link: https://www.econbiz.de/10003404928
Persistent link: https://www.econbiz.de/10003694251
Persistent link: https://www.econbiz.de/10009733990
Persistent link: https://www.econbiz.de/10002543644
Motivated by the move of Germany away from imputation and the objective announced by the EU Commission to provide EU businesses with a consolidated corporate tax base for their EU-wide activities, this paper proposes an analysis of the properties of alternative systems for taxing multinational...
Persistent link: https://www.econbiz.de/10001720872