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Interjurisdictional company taxation in Europe, the German reform and the new EU suggested direction

Gérard, Marcel - 2002

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

Interjurisdictional company taxation in Europe, the German reform and the new EU suggested direction

Gérard, Marcel - 2002

Persistent link: https://www.econbiz.de/10001642941

L' imposition des entreprises multinationales en Europe : à propos d'un rapport de la Commission européenne

Gérard, Marcel - In: Revue économique : revue bimestrielle 54 (2003) 3, pp. 489-498

Persistent link: https://www.econbiz.de/10001761883

Comment la compensation internationale des pertes et la répartition proportionnelle des revenus imposables peuvent affecter les choix des multinationales et la concurrence fiscale

Gérard, Marcel; Weiner, Joann Martens - In: Economie & prévision : EP 173 (2006) 2, pp. 65-77

Persistent link: https://www.econbiz.de/10003404928

International tax consolidation in the European Union : evidence of heterogeneity

Princen, Savina; Gérard, Marcel - In: European taxation : official journal of the … 48 (2008) 4, pp. 174-185

Persistent link: https://www.econbiz.de/10003694251

From the EU Savings Directive to the US FATCA, taxing cross border savings income

Gérard, Marcel; Granelli, Lucia - 2013

Persistent link: https://www.econbiz.de/10009733990

Cross-border loss offset and formulary apportionment : a contribution to the European debate on the taxation of multinationals

Weiner, Joann Martens; Gérard, Marcel - In: Proceedings / 96th Annual Conference on Taxation : …, (pp. 360-366). 2004

Persistent link: https://www.econbiz.de/10002543644

Neutralities and non-neutralities in international corporate taxation : an evaluation of possible and recent moves

Gérard, Marcel - In: IFO-Studien : Zeitschrift für empirische … 48 (2002) 4, pp. 533-554

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