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Company Tax Reform in the European Union : Guidance from the United States and Canada on Implementing Formulary Apportionment in the EU
Weiner, Joann Eileen Martens (contributor) - 2006
The European Commission presented a strategy that would allow EU companies to compute their EU tax base under a single set of tax rules at the EU level and use a common formula to distribute this tax base across the individual Member States. Company Tax Reform and Formulary Apportionment in the...
Persistent link: https://www.econbiz.de/10013520427
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The U.S. state experience under formulary apportionment : are there lessons for international reform?
Clausing, Kimberly A. - In: National tax journal 69 (2016) 2, pp. 353-385
Persistent link: https://www.econbiz.de/10011590597
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Foreign holding companies and the US taxation of foreign earnings : evidence from the Tax Increase Prevention and Reconciliation Act of 2005
Murphy, Frank - In: Contemporary accounting research : the journal of the … 40 (2023) 1, pp. 729-757
Persistent link: https://www.econbiz.de/10014289099
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Do U.S. firms avoid more taxes than their European peers? : on firm characteristics and tax legislation as determinants of tax differentials
Overesch, Michael; Strüder, Sabine; Wamser, Georg - In: National tax journal 73 (2020) 2, pp. 361-400
Persistent link: https://www.econbiz.de/10012517984
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The effect of profit shifting on the corporate tax base in the United States and beyond
Clausing, Kimberly A. - In: National tax journal 69 (2016) 4, pp. 905-934
Persistent link: https://www.econbiz.de/10011620377
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Corporate taxes and the location of intellectual property
Griffith, Rachel; Miller, Helen; O'Connell, Martin - 2011
Persistent link: https://www.econbiz.de/10009242892
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The relevance of depreciation allowances as a fiscal policy instrument : a hybrid approach to CCCTB?
Petkova, Kunka; Weichenrieder, Alfons J. - In: Empirica : journal of european economics 47 (2020) 3, pp. 579-610
Persistent link: https://www.econbiz.de/10012289233
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Common Corporate Tax Base (CC(C)TB) and determination of taxable income : an international comparison
Spengel, Christoph (ed.) - 2012
Persistent link: https://www.econbiz.de/10014010671
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The Effective Tax Burden of Companies in European Regions : An International Comparison
Lammersen, Lothar (contributor);  … - 2005
The tax burden on investment or companies is an important factor for the attractiveness of a country or a region. In particular, business location and investment decisions are influenced by the relative tax burdens encountered in different regions. This study presents estimates of the effective...
Persistent link: https://www.econbiz.de/10014014142
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Zinsschranke und Alternativmodelle zur Beschränkung des steuerlichen Zinsabzugs
Bohn, Alexander - 2009
Grundlagen der Untersuchung -- Rechtliche und wirtschaftliche Vorgaben -- Internationale Vorschriften zur Zinsabzugsbeschränkung -- Untersuchung alternativer Modelle zur Zinsabzugsbeschränkung -- Fazit.
Persistent link: https://www.econbiz.de/10014014989