Narrow search
Showing 51 - 60 of 215,545
Cover Image
European group taxation-the role of exit taxes
Schreiber, Ulrich; Führich, Gregor - In: European journal of law and economics 27 (2009) 3, pp. 257-274
Persistent link: https://www.econbiz.de/10003834246
Cover Image
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
Cover Image
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
Cover Image
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
Cover Image
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 - 2012
European Tax Allocation System (ETAS). In a dynamic capital budgeting model we analyze the impacts of selected loss … that replacing Separate Accounting by either concept can lead to increasing profitability due to cross-border loss … occur in favor of the holding. National loss-offset limitations and minimum taxation concepts in tendency lose their impact …
Persistent link: https://www.econbiz.de/10013102071
Cover Image
Common Consolidated Corporate Tax Base : Effects of Formulary Apportionment on Corporate Group Entities
Petutschnig, Matthias - 2013
The European Commission is currently working on a legislative draft to harmonize the corporate income tax provisions for multinational groups of companies throughout the European Union. For that purpose the European Commission has installed a working group with the mission to draft a Common...
Persistent link: https://www.econbiz.de/10013089631
Cover Image
Profit-splitting rules and the taxation of multinational digital platforms
Bloch, Francis; Demange, Gabrielle - In: International tax and public finance 28 (2021) 4, pp. 855-889
Persistent link: https://www.econbiz.de/10012617368
Cover Image
Tax-induced distortions of effort and compensation in a principal-agent setting
Martini, Jan T.; Niemann, Rainer; Simons, Dirk - In: Journal of international accounting auditing & taxation 27 (2016), pp. 26-39
Persistent link: https://www.econbiz.de/10011624461
Cover Image
Profit-sharing rules and the taxation of multinational Internet platforms
Bloch, Francis; Demange, Gabrielle - 2019
This paper analyzes taxation of an Internet platform attracting users from different jurisdictions. When corporate income tax rates are different in the two jurisdictions, the platform distorts prices and outputs in order to shift profit to the low-tax country. We analyze the comparative statics...
Persistent link: https://www.econbiz.de/10012064472