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Verhaltensreaktionen und Aufkommenswirkungen bei Einführung einer G(K)KB
Kimpel, Gerrit - 2016
Im Zuge der Diskussion einer Harmonisierung der Ertragsbesteuerung innerhalb der Europäischen Union wird bereits seit geraumer Zeit die Einführung einer gemeinsamen konsolidierten Körperschaftsteuerbemessungsgrundlage (GKKB/CCCTB) von den Mitgliedsstaaten der Europäischen Union in Erwägung...
Persistent link: https://www.econbiz.de/10011476885
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Splitting of corporate taxes in Germany and formulaic distribution of a CCCTB : critical comparison
Müller-Thomczik, Sandra; Reiter, Lukas - In: Central European economic journal 9 (2022) 56, pp. 269-290
milestone in international taxation. No agreement has yet been reached, however. In contrast, Germany already has a long …
Persistent link: https://www.econbiz.de/10013502253
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The effect of Germany's repeal of the corporate capital gains tax : evidence from the disposal of corporate minority holdings
Rünger, Silke - 2012
Germany's repeal of the corporate capital gains tax for the disposal of domestic holdings was expected to substantially … firms. -- corporate capital gains ; lock-in effect ; corporate equity holdings ; Germany …
Persistent link: https://www.econbiz.de/10009502549
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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
The European Commission proposed to replace the currently existing Separate Accounting by an EU-wide tax system based on a Common Consolidated Corporate Tax Base (CCCTB). Besides the CCCTB, there is an alternative tax reform proposal, the European Tax Allocation System (ETAS). In a dynamic...
Persistent link: https://www.econbiz.de/10003873007
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Fiskalische Externalitäten innerhalb des Europäischen Binnenmarktes : Separate Accounting und Formula Apportionment im Vergleich
Becker, Carolyn C. - 2010 - 1. Aufl.
Persistent link: https://www.econbiz.de/10003966673
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Management incentives under formula apportionment : tax-induced distortions of effort and compensation in a principal-agent setting
Martini, Jan T.; Niemann, Rainer; Simons, Dirk - 2014
The introduction of a common consolidated corporate tax base (CCCTB) and tax allocation via formula apportionment (FA) is hotly debated in the European Union (EU) since more than a decade. While the literature has thoroughly analyzed the economic effects of FA from a macro-level perspective, the...
Persistent link: https://www.econbiz.de/10010375838
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Management incentives under formula apportionment : tax-induced distortions of effort and compensation in a principal-agent setting
Martini, Jan T.; Niemann, Rainer; Simons, Dirk - 2014
The introduction of a common consolidated corporate tax base (CCCTB) and tax allocation via formula apportionment (FA) is hotly debated in the European Union (EU) since more than a decade. While the literature has thoroughly analyzed the economic effects of FA from a macro-level perspective, the...
Persistent link: https://www.econbiz.de/10010383849
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Company tax reform in the European Union
Sørensen, Peter Birch - In: International tax and public finance 11 (2004) 1, pp. 91-115
Persistent link: https://www.econbiz.de/10001891047