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Cross-border group-taxation and loss-offset in the EU : an analysis for CCCTB (Common Consolidated Corporate Tax Base) and ETAS (European Tax Allocation System)

Dahle, Claudia; Bäumer, Michaela - 2009

on a Common Consolidated Corporate Tax Base (CCCTB). Besides the CCCTB, there is an alternative tax reform proposal, the … redistribution of tax payments under CCCTB and ETAS. The results clarify that in both reform proposals tax payment reallocations … upon the group level, although in our model the minimum taxation’s impacts seem to be slight. Moreover, we identify harmful …

Persistent link: https://www.econbiz.de/10003873007

Europäische Steuerpolitik für mehr Wachstumseffizienz : die Initiative der EU-Kommission für eine konsolidierte einheitliche Körperschaftsteuerbemessungsgrundlage

Menck, Karl Wolfgang; Mutén, Leif - 2003

Persistent link: https://www.econbiz.de/10001748606

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)...