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Steuerrechts in den USA -- Ausgewählte Aspekte des Handels-, Gesellschafts- und Steuerrechts in Deutschland -- Beschreibung und …Mit dem Inkrafttreten des Tax Cuts and Jobs Act zum 01.01.2018 haben die USA die größte Reform ihres Steuerrechts seit …
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Tax reforms over the past twenty-five years in the United States have dramatically altered the income tax system with numerous changes in base definitions and tax rates. With all of the changes that have taken place, including the most recent tax cuts in 2001 and 2003, interest in the effect of...
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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 decision of an US multinational corporation is analysed. The calculation of the resulting effective marginal tax rates (EMTR) closely follow the model of King and Fullerton. There...
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The European Commission presented a strategy that would allow EU companies to compute their EU tax base under a single set of tax rules at the EU level and use a common formula to distribute this tax base across the individual Member States. Company Tax Reform and Formulary Apportionment in the...
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