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An empirical investigation into the design of an EU apportionment formula related to profit generating factors

Roggeman, Annelies; Verleyen, Isabelle; Van … - 2012

Persistent link: https://www.econbiz.de/10009664963

Impact of a common corporate tax base on the effective tax burden in Belgium

Roggeman, Annelies; Verleyen, Isabelle; Van … - In: Journal of business economics and management 15 (2014) 3, pp. 530-543

Persistent link: https://www.econbiz.de/10010376585

Did the economic impact of CCCTB affect the voting behaviour of MEPs?

Roggeman, Annelies; Verleyen, Isabelle; Van … - 2014

Persistent link: https://www.econbiz.de/10010411982

Did the economic impact of a common consolidated Corporate Tax Base (CCCTB) affect the voting behaviour of the members of the European Parliament?

Roggeman, Annelies; Verleyen, Isabelle; Van … - In: De economist : Netherlands economic review ; quarterly … 163 (2015) 1, pp. 1-23

Persistent link: https://www.econbiz.de/10011414052

An ex-ante assessment of the AGI : firm-level evidence from Belgian tax return data

Buyl, Pieter; Roggeman, Annelies; Verleyen, Isabelle - In: CESifo economic studies : a joint initiative of the … 68 (2022) 1, pp. 46-72

Persistent link: https://www.econbiz.de/10012876568

The Eu apportionment formula : insights from a business case

Roggeman, Annelies; Verleyen, Isabelle; Van … - In: Journal of business economics and management 14 (2013) 2, pp. 235-251

Persistent link: https://www.econbiz.de/10009738896

The impact of thin capitalization rules on subsidiary financing : evidence from Belgium

Goyvaerts, Dave; Roggeman, Annelies - In: De economist : quarterly review of the Royal … 168 (2020) 1, pp. 23-51

Persistent link: https://www.econbiz.de/10012223817

Do SMEs face a higher tax burden? : evidence from Belgian tax return data

Buyl, Pieter; Roggeman, Annelies - In: Prague economic papers : a bimonthly journal of … 28 (2019) 6, pp. 729-747

Persistent link: https://www.econbiz.de/10012158836

The EU apportionment formula: insights from a business case

Roggeman, Annelies; Verleyen, Isabelle; Cauwenberge, … - In: Journal of Business Economics and Management 14 (2013) 2, pp. 235-251

<title>Abstract</title>In this paper we use firm level data from a listed multinational to investigate how several designs for the Common Consolidated Corporate Tax Base (CCCTB) formula could affect the allocation of the consolidated tax base. The design is relevant in the light of member states’ concern for...

Persistent link: https://www.econbiz.de/10010971509

The Eu apportionment formula : insights from a business case

Roggeman, Annelies; Verleyen, Isabelle; Van … - In: Journal of business economics and management 14 (2013) 2, pp. 235-251

Persistent link: https://www.econbiz.de/10010118124