Similar Search Results

An empirical investigation into the design of an EU apportionment formula related to profit generating factors

Roggeman, Annelies; Verleyen, Isabelle; Van … - 2012

Persistent link: https://www.econbiz.de/10009664963

EU-Kompetenzen bei der Unternehmensbesteuerung : für mehr und für besseren Steuerwettbewerb

Gerken, Lüder; Schick, Gerhard - 2004

Persistent link: https://www.econbiz.de/10010378518

Tariff-induced transfer pricing and the CCCTB

Davies, Ronald B. - 2013

The common consolidated corporate tax base has been suggested as a way to curb tax avoidance by allocating profits across borders via a formula. This paper demonstrates that when transfer pricing occurs both for tariff and tax minimization, that moving from separate accounting to formula...

Persistent link: https://www.econbiz.de/10010128410

Unternehmensbesteuerung im Europäischen Binnenmarkt : Perspektiven im Spannungsfeld zwischen Koordination und einzelstaatlicher Rationalität

Jilke, Jürgen - 2012

Persistent link: https://www.econbiz.de/10009576068

Die Körperschaftsteuer als eigene EU-Steuer : finanzwissenschaftliche Untersuchung möglicher Modellcharakteristika einer europäischen Körperschaftsteuer

Schweizer, Philip - 2012

Persistent link: https://www.econbiz.de/10009578778

A common corporate tax base for Europe : an impact assessment of the draft council directive on a CC(C)TB

Spengel, Christoph; Ortmann-Babel, Martina; Zinn, Benedikt - 2012

Directive on a Common Consolidated Corporate Tax Base (CCCTB) on March 16, 2011. In the context of the Europe 2020 Strategy …, major objectives of the proposed CCCTB are the elimination of transfer pricing concerns, the removal of double taxation due … second and the third step of the proposed CCCTB, i.e. the consolidation and the allocation mechanism, still suffer from …

Persistent link: https://www.econbiz.de/10009553619

CCCTB 4 EU? : SA vs. FA w/ FTA

Davies, Ronald B. - 2012

Since its conception, some within the European Union have expressed concerns over the ability of multinationals to avoid taxation by undertaking transfer pricing to shift profits towards low tax locations. These concerns have been growing, leading to a renewed call for a common consolidated...

Persistent link: https://www.econbiz.de/10009733757

Achieving a common consolidated corporate tax base in the EU

Gammie, Malcolm; Giannini, Silvia; Klemm, Alexander; … - 2005

Persistent link: https://www.econbiz.de/10003338547

How would formula apportionment in the EU affect the distribution and the size of the corporate tax base? : An analysis based on German multinationals

Fuest, Clemens (contributor); Hemmelgarn, Thomas (contributor) - 2006

This paper analyses the effects of introducing a common EU tax base with formula apportionment on the size of the EU wide tax base and on the distribution of the tax base between the EU member countries. We use a combined dataset of Deutsche Bundesbank’s Foreign Direct Investment data (MiDi)...

Persistent link: https://www.econbiz.de/10003339188

Die EU-Zinsenrichtlinie : ein Schuss in den Ofen?

Gläser, Lars; Halla, Martin - 2006

Persistent link: https://www.econbiz.de/10003470727