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Comment sont fixés les taux d'imposition sur les sociétés dans l'UE 27?
Cassette, Aurélie; Paty, Sonia - In: Revue économique : revue bimestrielle 60 (2009) 3, pp. 737-748
Persistent link: https://www.econbiz.de/10003885481
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Steuerwettbewerb und seine Auswirkungen auf ausländische Direktinvestitionen in Europa : eine empirische Analyse
Uehlein, Thorsten - 2009
Persistent link: https://www.econbiz.de/10003889175
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International profit shifting within European multinationals
Huizinga, Harry; Laeven, Luc - 2007
Persistent link: https://www.econbiz.de/10003413407
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Steuern im europäischen Wettbewerb : Unterbieten oder gemeinsam gestalten?
Kellermann, Christian (ed.) - 2007
Persistent link: https://www.econbiz.de/10003484959
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Company-tax coordination cum tax-rate competition in the European Union
Eggert, Wolfgang; Haufler, Andreas - In: FinanzArchiv : European journal of public finance 62 (2006) 4, pp. 579-601
Persistent link: https://www.econbiz.de/10003406128
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Company tax competition and co-ordination in an enlarged European Union
Schratzenstaller, Margit - In: The European Union : current problems and prospects, (pp. 84-110). 2007
Persistent link: https://www.econbiz.de/10003466498
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International taxation handbook : policy, practice, standards, and regulation
Read, Colin (ed.); Gregoriou, Greg N. (contributor) - 2007 - 1. ed.
Persistent link: https://www.econbiz.de/10003477572
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The taxation of multinational enterprises in the European Union : views on the options for an overhaul
Micossi, Stefano; Parascandolo, Paola - 2010
Persistent link: https://www.econbiz.de/10008668357
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Company tax coordination cum tax rate competition in the European Union
Eggert, Wolfgang; Haufler, Andreas - 2006
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
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Rate-cutting tax reforms and corporate tax competition in Europe
Heinemann, Friedrich; Overesch, Michael; Rincke, Johannes - In: Economics & politics 22 (2010) 3, pp. 498-518
Persistent link: https://www.econbiz.de/10008746577