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Splitting of corporate taxes in Germany and formulaic distribution of a CCCTB : critical comparison
Müller-Thomczik, Sandra; Reiter, Lukas - In: Central European economic journal 9 (2022) 56, pp. 269-290
The introduction of a formulaically apportioned common consolidated corporate tax base (CCCTB) could represent a milestone in international taxation. No agreement has yet been reached, however. In contrast, Germany already has a long-standing system that apportions corporate taxes by splitting...
Persistent link: https://www.econbiz.de/10013502253
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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
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The political economy of corporate tax harmonization : why do European politicians (dis)like minimum tax rates?
Osterloh, Steffen; Heinemann, Friedrich - In: European journal of political economy 29 (2013), pp. 18-37
Persistent link: https://www.econbiz.de/10009726290
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ASEAN's European trade relations in the wake of Brexit
Allison-Reumann, Laura - In: Journal of Southeast Asian economies 36 (2019) 1, pp. 91-111
European Union has thus far been one of disappointment rather than panic. How Brexit will affect a possible EU–ASEAN free trade … Asia. It is argued that ASEAN is far from being immune to the effects of Brexit on financial markets and trade … ASEAN and its member states whilst the U.K. tries to establish itself as an independent trade actor post Brexit. (J SEA Econ/GIGA) …
Persistent link: https://www.econbiz.de/10012057197
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Zur Europatauglichkeit der neuen deutschen Unternehmensbesteuerung
Krause-Junk, Gerold - In: List-Forum für Wirtschafts- und Finanzpolitik 27 (2001) 1, pp. 57-70
Persistent link: https://www.econbiz.de/10001571406
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Tax revenue losses through cross-border loss offset : an insurmountable hurdle for formula apportionment?
Mardan, Mohammed; Stimmelmayr, Michael - In: European economic review : EER 102 (2018), pp. 188-210
Persistent link: https://www.econbiz.de/10011975579
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Higher taxes on less elastic goods? Evidence from German municipalities
Blesse, Sebastian; Doerrenberg, Philipp; Rauch, Anna - In: Regional science & urban economics 75 (2019), pp. 165-186
Persistent link: https://www.econbiz.de/10012119820
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Impact of tax-rate cut cum base-broadening reforms on heterogeneous firms : learning from the German tax reform of 2008
Finke, Katharina; Heckemeyer, Jost H.; Reister, Timo; … - In: FinanzArchiv : public finance analysis 69 (2013) 1, pp. 72-114
Persistent link: https://www.econbiz.de/10009724794
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The effects of company taxation in EU accession countries on German FDI
Overesch, Michael; Wamser, Georg - In: The economics of transition 18 (2010) 3, pp. 429-457
Persistent link: https://www.econbiz.de/10003970216