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. …

auseinandergesetzt und sich dabei besonders mit dem internationalen Vergleich des Steuerrechts beschäftigt. . …

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. …

primarily concentrated on the international comparison of effective income tax burden in the selected EU Member States as well …

comparison of company tax burdens. The methodology follows the forward-looking concepts for the measurement of effective average … bases). A concrete computation and comparison of the EATR of corporations and their shareholders in five different countries …