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Perspektiven der internationalen Unternehmensbesteuerung
Homburg, Stefan - 2000
Persistent link: https://www.econbiz.de/10001487105
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Unternehmensbesteuerung im EG-Binnenmarkt : Problembereiche und Perspektiven
Dautzenberg, Norbert - 1997
Persistent link: https://www.econbiz.de/10000967684
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The EU consolidated income tax revisited
Plasschaert, Sylvain - 2002
This article reviews the main technical and policy problems which the implementation of two formats of comprehensive solutions, discussed in the recent report by the Commission on 'Company Taxation in the Internal market' would require. Both approaches imply the consolidation within the EU of...
Persistent link: https://www.econbiz.de/10001651412
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Comment la compensation internationale des pertes et la répartition proportionnelle des revenus imposables peuvent affecter les choix des multinationales et la concurrence fiscale
Gérard, Marcel; Weiner, Joann Martens - In: Economie & prévision : EP 173 (2006) 2, pp. 65-77
Persistent link: https://www.econbiz.de/10003404928
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Cross-border loss offset and formulary apportionment : a contribution to the European debate on the taxation of multinationals
Weiner, Joann Martens; Gérard, Marcel - In: Proceedings / 96th Annual Conference on Taxation : …, (pp. 360-366). 2004
Persistent link: https://www.econbiz.de/10002543644
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The voting of EU members for common consolidated corporate tax base and the tax benefits
Dąbroś, Wojciech; Kudła, Janusz - In: Central European economic journal 7 (2020) 54, pp. 56-71
This paper examines the relationship between the voting behaviour of European Parliament members on the Common Consolidated Corporate Tax Base (CCCTB) proposal and economic characteristics of their respective countries. We are concerned about the political and economy factors behind policy and...
Persistent link: https://www.econbiz.de/10012303655
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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
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Doppelbesteuerungsabkommen und Europäisches Gemeinschaftsrecht
Kofler, Georg - 2007
Persistent link: https://www.econbiz.de/10003489620
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Double taxation, tax treaties, treaty-shopping and the European Community
Panayi, Christiana; Panayi, Christiana H. J. I. - 2007
Persistent link: https://www.econbiz.de/10003533890