This article assesses the impact of a Common Corporate Tax Base (CCTB) as promoted by the European Commission and the related working groups on the effective tax burdens of companies in all 27 EU Member States. The results shall help to evaluate the economic consequences of introducing a...

It is widespread practice around the world that corporate entities pay taxes to the country where they are formally registered and to the country in whose territory they generate income. While the former is generally known as the "country of residence" the latter is usually referred to as the...

After intensive and extensive preparation, the European Commission released the long-awaited proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB) on 16 March 2011. In the context of the Europe 2020 Strategy, major objectives of the proposed CCCTB are the...

This article discusses the issue of profit shifting and "aggressive" tax planning by multinational firms. The article makes two contributions. First, it provides some background information to the debate by giving a brief overview of existing empirical studies on profit shifting and by...

If we want to narrow the North-South divide that threatens our world, some limits on tax competition are inevitable. The world faces a crucial choice in the 2020s. We can either continue retreating from globalization in favor of xenophobic nationalism, tariffs, immigration restrictions, and...

I investigate the effect of ratification of different human rights treaties adopted by the United Nations General Assembly on Official Development Assistance (ODA) by donors of the OECD Development Assistance Committee (DAC). On average the ratification of an additional human rights treaty...

In recent years, greater attention has been given to developing metrics that measure more than a country’s gross domestic product (GDP). Similarly, greater consideration has been given to more than just the financial performance of commercial enterprises; corporations are now expected to...

This paper analyzes empirically whether the ratification of the Convention on the Elimination of All Forms of Discrimination against Women (CEDAW), advocating the multiple dimensions of women's rights, affects the level of women's rights in a country. Measuring commitments to the CEDAW based on...

Socially Responsible Investment - in particular Environmental Social Governance issues (ESG) including human rights - is becoming a crucial issue. Although not a new concept, the integration of ESG and human rights factors into investment decisions remains a challenge. Given recent corporate...