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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. …
Persistent link: https://www.econbiz.de/10011443408
Persistent link: https://www.econbiz.de/10003776269
This paper reviews the recent theoretical literature that analyses the European Union's policy to eliminate preferential corporate tax regimes and the proposal to introduce a consolidated EU tax base with formula apportionment for the taxation of multinational firms. Since neither proposal...
Persistent link: https://www.econbiz.de/10008858961
Persistent link: https://www.econbiz.de/10003665681
Persistent link: https://www.econbiz.de/10009491281
This paper reviews the recent theoretical literature that analyses the European Union's policy to eliminate preferential corporate tax regimes and the proposal to introduce a consolidated EU tax base with formula apportionment for the taxation of multinational firms. Since neither proposal...
Persistent link: https://www.econbiz.de/10003368119
Persistent link: https://www.econbiz.de/10001909720
Persistent link: https://www.econbiz.de/10000898562
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. …
Persistent link: https://www.econbiz.de/10013428280