This paper offers an assessment of European corporate tax regimes using forward-looking indicators for corporate investment based on the Devereux-Griffith methodology. It draws on time series of average effective tax rates (EATR) using a detailed set of tax parameters for 27 EU Member States as...

Would a specific tax regime that i) grants to companies formed under the European Company Statute the possibility to or ii) requires companies formed under the European Company Statute to establish the consolidated tax base for their EU wide activities according to one set of rules(either...

This study evaluates the economic effects of different scenarios of tax cooperation in the enlarged European Union in the framework of a General Equilibrium Model. The study develops scenarios for a common corporate tax base applicable in all EU Member States, for full harmonisation of tax bases...

This study provides an overview of the tax treatment of research and development expenditure in the 25 Member States, Japan and the US. It describes both the treatment under the normal tax systems and any specific incentive schemes.

On 8 October 2001, more than 31 years after negotiations had begun, the Council of the European Communities adopted Council Regulation No 2157/2001 (?Regulation 2157/2001?) on the statute for a European company and the related Council Directive 2001/86/EC supplementing the statute for a European...