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How to reform taxation of corporate groups in Europe
Oestreicher, Andreas; Spengel, Christoph; Koch, Reinald - In: World tax journal : WTJ 3 (2011) 1, pp. 5-38
Persistent link: https://www.econbiz.de/10008901970
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Der EuGH als Initiator nationaler Steuerreformen
Hey, Johanna - In: Reformpolitik verstärkt weiterführen : Vorträge, …. 2005
Persistent link: https://www.econbiz.de/10003044614
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Corporation taxes in the European Union : slowly moving toward comprehensive business income taxation?
Cnossen, Sijbren - In: International tax and public finance 25 (2018) 3, pp. 808-840
Persistent link: https://www.econbiz.de/10012033137
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The U.S. state experience under formulary apportionment : are there lessons for international reform?
Clausing, Kimberly A. - In: National tax journal 69 (2016) 2, pp. 353-385
Persistent link: https://www.econbiz.de/10011590597
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Finding a new corporate tax base after the abolishment on the one-book system in EU member states
Schanz, Deborah; Schanz, Sebastian - In: European accounting review 19 (2010) 2, pp. 311-341
Persistent link: https://www.econbiz.de/10003989291
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An evaluation of the effects of the European Commission's proposals for the Common Consolidated Corporate Tax Base
Cobham, Alex; Janský, Petr; Jones, Chris; Temouri, Yama - In: Transnational corporations : investment and development 28 (2021) 1, pp. 29-50
Persistent link: https://www.econbiz.de/10012666179
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Coordinating corporation taxes in the European Union : subsidiarity in action!
Cnossen, Sijbren - In: Subsidiarity and economic reform in Europe, (pp. 243-258). 2008
Persistent link: https://www.econbiz.de/10003714505
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Code of coordination for corporate taxation
Horst, Albert van der - In: Subsidiarity and economic reform in Europe, (pp. 259-272). 2008
Persistent link: https://www.econbiz.de/10003714508
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Grenzüberschreitende Verluste, Wegzugsbesteuerung sowie Koordinierung von steuerlichen Regelungen im Binnenmarkt - eine Bestandsaufnahme : unter besonderer Berücksichtigung der in...
Dörfler, Oliver; Ribbrock, Martin - In: Betriebs-Berater : BB 63 (2008) 7, pp. 304-309
Persistent link: https://www.econbiz.de/10003636162
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The dilemmas of tax coordination in the enlarged European Union
Brøchner, Jens; Jensen, Jesper; Svensson, Patrik; … - In: CESifo economic studies : CESifo, a joint initiative of … 53 (2007) 4, pp. 561-595
This study evaluates the economic effects of corporate tax coordination in the enlarged European Union (EU) using a computable general equilibrium model. Our main findings are as follows: (i) Corporate tax coordination can yield modest aggregate welfare gains. The 2004 enlargement of the EU has...
Persistent link: https://www.econbiz.de/10003644802