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Effective marginal tax rates for US investors in Germany and Europe : an analysis of recent tax reforms in Germany
Spengel, Christoph - 1999
In this paper the impact of the corporate tax systems of the 15 EU-member states on the investment and the financing … which can affect cross-border location, investment and financing decisions. Moreover, recent reform proposals in Germany are … likely to have an impact both on investment patterns and financing decisions of US multinationals in Germany. …
Persistent link: https://www.econbiz.de/10011443408
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Effective marginal tax rates for US investors in Germany and Europe : an analysis of recent tax reforms in Germany
Spengel, Christoph - 1999
In this paper the impact of the corporate tax systems of the 15 EU-member states on the investment and the financing … which can affect cross-border location, investment and financing decisions. Moreover, recent reform proposals in Germany are … likely to have an impact both on investment patterns and financing decisions of US multinationals in Germany. …
Persistent link: https://www.econbiz.de/10013428280
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Evaluating the impact of Pillars One and Two
Tandon, Suranjali; Rao, Chetan - 2022
The proposed OECD Pillar One and Two reforms mark a significant shift in the way large multinational enterprises are taxed on their global incomes. However, while considering the reform at the proposed scale tax administrators must be able to compare the revenue gains with alternatives. This...
Persistent link: https://www.econbiz.de/10013393628
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Investor Valuations of Japan's Adoption of a Territorial Tax Regime : Quantifying the Direct and Competitive Effects of International Tax Reform
Bradley, Sebastien - 2016
This paper examines the impact of Japan's 2009 adoption of a territorial tax regime using event study methods which …
Persistent link: https://www.econbiz.de/10013007018
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Investor valuations of Japan's adoption of a territorial tax regime : quantifying the direct and competitive effects of international tax reform
Bradley, Sebastien; Dauchy, Estelle; Hasegawa, Makoto - In: International tax and public finance 25 (2018) 3, pp. 581-630
Persistent link: https://www.econbiz.de/10012033106
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The effect of US tax reform on the taxation of US firms' domestic and foreign earnings
Dyreng, Scott D.; Gaertner, Fabio B.; Hoopes, Jeffrey L.; … - In: Contemporary accounting research : the journal of the … 40 (2023) 3, pp. 1881-1908
Persistent link: https://www.econbiz.de/10014456787
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Real effects of an international tax reform for MNEs
Ortmann, Regina; Simons, Dirk; Voeller, Dennis - 2021
With multinational enterprises (MNEs) centralizing production facilities, market countries claim not to receive their fair share of taxes. A reform of international business taxation that includes new profit allocation rules as well as the introduction of minimum taxation is being considered as...
Persistent link: https://www.econbiz.de/10012605789
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The U.S. state experience under formulary apportionment : are there lessons for international reform?
Clausing, Kimberly A. - In: National tax journal 69 (2016) 2, pp. 353-385
Persistent link: https://www.econbiz.de/10011590597
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Blueprints for a new PE nexus to tax business income in the era of the digital economy
Hongler, Peter; Pistone, Pasquale - 2015
This paper outlines the core issues of the introduction of a new PE nexus based on digital presence. It puts forward its essential features and rethinks the foundations of the concept of sourcing for income tax purposes in the global economy. Our proposal of a new PE nexus based on digital...
Persistent link: https://www.econbiz.de/10011334067