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An analysis of the European Community VAT : implications for US tax policy

MacGowan, John R. - In: Journal of international accounting auditing & taxation 6 (1997) 2, pp. 131-148

Persistent link: https://www.econbiz.de/10001236134

The US corporate income tax reform and its implications for the EU

Janský, Petr - 2019

The recent US tax reform, Tax Cuts and Jobs Act of 2017, lowered the statutory corporate income tax rates and brought other important changes for the taxation of multinational enterprises worldwide. This paper reviews these changes and discusses their effects for effective tax rates and tax...

Persistent link: https://www.econbiz.de/10012013885

Comparing the effects of discretionary tax changes between the US and the UK

Hussain, Syed M.; Liu, Lin - In: The B.E. journal of macroeconomics 18 (2018) 1, pp. 1-17

Persistent link: https://www.econbiz.de/10011898696

Company Tax Reform in the European Union : Guidance from the United States and Canada on Implementing Formulary Apportionment in the EU

Weiner, Joann Eileen Martens (contributor) - 2006

The European Commission presented a strategy that would allow EU companies to compute their EU tax base under a single set of tax rules at the EU level and use a common formula to distribute this tax base across the individual Member States. Company Tax Reform and Formulary Apportionment in the...