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 harmonized set of tax accounting rules for EU-based companies. The …, and loss relief. The proposed options for a CCTB are applied for average EU-27 corporations of different size as well as …

Ambitious unilateral EU environmental policy has raised concerns about adverse competitiveness implications for … measures to address these concerns in the EU Emission Trading Scheme (EU ETS): border tax adjustments (BTA) and the Clean … policy on energy-intensive and export-oriented industries. The regulatory protection of these industries via subsidies for EU …

This paper assesses the economic impacts of linking the EU Emission Trading Scheme (ETS) to emerging schemes beyond …

avoidance, have a higher profit shifting potential, and for those with higher exposure to the EU. The market value of digital …

provides an overview over the design and development of loss transfer restrictions in the EU28 over a time period of 19 years …

EU Member States. Building hereon, we measure the impact of these regimes on the effective tax burdens of targeted …

comprehensive dataset for the EU-25 Member States between 1998 and 2015. Especially among the EU-15 Member States, we still find …