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Bordignon, Massimo; Brusco, Sandro - 2003

Should a subset of member states of a federation be allowed to form a sub-union on some policy issue? When centralization is not politically feasible, allowing an enhanced cooperation agreement among a subset of countries permits the latter to gain benefits which would otherwise be lost....

Persistent link: https://www.econbiz.de/10001781459

The EU consolidated income tax revisited

Plasschaert, Sylvain - 2002

approaches imply the consolidation within the EU of net profits, but diverge as regards the competence to fix the rate. The paper …

Persistent link: https://www.econbiz.de/10001651412

The effective tax rates in the EU commission study on corporate taxation : methodological aspects, main results and policy implications

Giannini, Silvia; Maggiulli, Carola - 2002

summarising the overall results of the Commission study and their policy implications. All in all, these results show that the EU … urgent need for a greater co-ordination in the EU, with a view to reducing the existing distortions and contributing to other … important EU objectives. …

Persistent link: https://www.econbiz.de/10001651413

Formula apportionment in the EU : a dream come true or the EU's worst nightmare?

Weiner, Joann Martens - 2002

tax bases and apportion the income across the EU using an allocation mechanism. This policy would replace the separate … accounting method with formula apportionment of EU group profits as the main method of taxing multinational companies in the …

Persistent link: https://www.econbiz.de/10001652973

Interjurisdictional company taxation in Europe, the German reform and the new EU suggested direction

Gérard, Marcel - 2002

Germany from imputation to exemption and the objective announced by the EU Commission to provide EU businesses with a … consolidated corporate tax base for their EU-wide activities. In particular we examine as to whether those tax systems are able to …

Persistent link: https://www.econbiz.de/10001642941

Preferential tax regimes with asymmetric countries

Bucovetsky, Sam; Haufler, Andreas - 2006

Current policy initiatives taken by the EU and the OECD aim at abolishing preferential corporate tax regimes. This note …

Persistent link: https://www.econbiz.de/10003395094