The components of a European tax system with CCCTB or ETAS differ significantly. Nevertheless,we can perform a comparison in the chosen model framework. We determine theminimum required minimum pre-tax rate of return of a real investment in comparison to afinancial investment within a...

Als Steuerbelastungsindikator findet die Konzernsteuerquote trotz ihrer methodischen Schwächen zunehmend Verbreitung. Aus steuerlicher Sicht stellt sich die Frage, ob die quantitative Messung der vollständigen und realitätsnahen unternehmerischen Steuerbelastung mit Hilfe der...

In March 2011, the European Commission submitted a proposal for a Council Directive on an optional common consolidated corporate tax base (CCCTB). If this proposed CCCTB system comes into force, taxes calculated under the currently existing system of separate accounting might be replaced by a...

In March 2011, the European Commission submitted a proposal for a Council Directive on an optional common consolidated corporate tax base (CCCTB). If this proposed CCCTB system comes into force, taxes calculated under the currently existing system of separate accounting might be replaced by a...

Steuerunsicherheit kann das Investitionsverhalten von Steuerpflichtigen negativ beeinflussen. Vor dem Hintergrund existierender Steuerunsicherheit stellen viele Steuerbehörden fiskalische Instrumente zur Verfügung, die diese Unsicherheit vor der Durchführung von Investitionsprojekten...

This study investigates how strategic tax transfer pricing of a multinational company (MNC) and two tax authorities in different countries affects production and tax avoidance decisions at the firm level and tax revenues at the country level. We employ a game-theoretical model to analyze the...

This study investigates how strategic tax transfer pricing of a multinational company (MNC) and two tax authorities in different countries affects production and tax avoidance decisions at the firm level and tax revenues at the country level. We employ a game-theoretical model to analyze the...