The impact of the CCTB on the effective tax burden of corporations : results from the tax analyzer model : final report

The aim of this study is to evaluate the impact of the introduction of the CCTB draft Council directive from October 2016 on the effective corporate tax burdens in the 28 EU Member States and to assess the relative importance of single elements of the harmonised tax base. Furthermore, the impact of the CCTB introduction is estimated for R&D corporations and the tax effects of the 2016 CCTB draft Council directive and the original draft Council directive as of 2011 are compared.

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Year of publication:	2019
Other Persons:	Spengel, Christoph (contributor) ; Bräutigam, Rainer (contributor) ; Dutt, Verena (contributor) ; Fischer, Leonie (contributor) ; Stutzenberger, Kathrin (contributor)
Institutions:	European Commission / Directorate-General for Taxation and Customs Union (issuing body) ; Centre for European Economic Research GmbH (ZEW) GmbH (issuing body)
Publisher:	Luxembourg : Publications Office
Subject:	Steuerbelastung \| Tax burden \| Unternehmensbesteuerung \| Corporate taxation \| EU-Staaten \| EU countries \| Körperschaftsteuer \| Corporate income tax \| EU-Steuerrecht \| EU tax law

Extent:	1 Online-Ressource ([115] p.) Illustrationen (farbig)
Type of publication:	Book / Working Paper
Language:	English
Notes:	Bibl. : p. 109-111
ISBN:	978-92-79-98368-9
Other identifiers:	10.2778/579964 [DOI]
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10015282708