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...

This paper is the first to use information from individual country-by-country (CbC) re-ports to assess the extent of profit shifting by multinational enterprises. Unlike other data often used to evaluate the extent of profit shifting and tax avoidance, CbC reports pro-vide a complete coverage of...

Wird die GmbH steuerlich entlastet oder muss sie mit weitreichenden Mehrbelastungen rechnen? Beides ist möglich. Die Unternehmensteuerreform 2008 verändert die steuerlichen Rahmenbedingungen für Unternehmen in Deutschland. Was genau wird anders, was bleibt? Und was können Sie tun, um auch...