Showing 1 - 10 of 447
Persistent link: https://www.econbiz.de/10001354746
Persistent link: https://www.econbiz.de/10001365255
Persistent link: https://www.econbiz.de/10001655995
Persistent link: https://www.econbiz.de/10001731106
The author addresses the phenomenon of taxable profit shifting operations undertaken by multinationals in response to countries competing for corporate tax bases within the European Union. The central question is whether this might be a relic of the past when the European Commission’s proposal...
Persistent link: https://www.econbiz.de/10014156950
The paper by Maria Gabriella Briotti examines capital income taxation trends in the EU. It aims at assessing whether European countries have engaged in some form of tax competition in corporate income taxation over the past decades. The analysis, which is based on forward-looking effective tax...
Persistent link: https://www.econbiz.de/10013105711
The tax competition for mobile capital, in particular the reluctance of small countries to agree on measures of tax coordination, has ongoing political and economic fallouts within Europe. We analyse the effects of introducing a two tier structure of capital taxation, where the asymmetric member...
Persistent link: https://www.econbiz.de/10013087724
Persistent link: https://www.econbiz.de/10001633666
The tax competition for mobile capital, in particular the reluctance of small countries to agree on measures of tax coordination, has ongoing political and economic fallouts within Europe. We analyse the effects of introducing a two tier structure of capital taxation, where the asymmetric member...
Persistent link: https://www.econbiz.de/10009720316