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Common Corporate Tax Base (CCTB) and Effective Tax Burdens in the EU Member States

Reister, Timo; Spengel, Christoph; Oestreicher, Andreas - 2009

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 …

Persistent link: https://www.econbiz.de/10014206491

Ring-Fencing Digital Corporations : Investor Reaction to the European Commission’s Digital Tax Proposals

Klein, Daniel - 2019

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

Persistent link: https://www.econbiz.de/10012858260

Tax Law and the Transfer of Start-up Losses : A European Overview and Categorization

Bührle, Theresa - 2019

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

Persistent link: https://www.econbiz.de/10012862046

Dynamic Scoring of Tax Reforms in the European Union

Barrios, Salvador - 2017

In this paper, we present the first dynamic scoring exercise linking a multi‐country microsimulation and DSGE models for all countries of the European Union. We illustrate our novel methodology analysing a hypothetical tax reform for Belgium. We then evaluate real tax reforms in Italy and...

Persistent link: https://www.econbiz.de/10012960397

Country-by-Country Reporting : Tension between Transparency and Tax Planning

Evers, Maria - 2017

Aggressive tax planning efforts of highly profitable multinational companies (Base Erosion and Profit Shifting (BEPS)) have become the subject of intense public debate in recent years. As a response, several international initiatives and parties have called for more transparency in financial...

Persistent link: https://www.econbiz.de/10012963527

The Use of SME Tax Incentives in the European Union

Bergner, Sören - 2017

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

Persistent link: https://www.econbiz.de/10012964021

An Unemployment Insurance Scheme for the Euro Area? A Comparison of Different Alternatives Using Micro Data

Dolls, Mathias - 2014

We analyze different alternatives how a common unemployment insurance system for the euro area (EA) could be designed and assess their effectiveness to act as an insurance device in the presence of asymmetric macroeconomic shocks. Running counterfactual simulations based on micro data for the...

Persistent link: https://www.econbiz.de/10013043120

Tax Incentives for Research and Development and Their Use in Tax Planning

Pfeiffer, Olena - 2017

This study provides a comprehensive analysis of various aspects of R&D tax incentives. It explains the economic justification behind the state support of research and development and summarizes its main types. In addition, it gives an overview of the existing R&D tax incentives in Europe and...

Persistent link: https://www.econbiz.de/10012943875

The Development of Corporate Tax Structures in the European Union from 1998 to 2015 – Qualitative and Quantitative Analysis

Bräutigam, Rainer - 2017

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

Persistent link: https://www.econbiz.de/10012947589

EU Company Taxation in Case of a Common Tax Base

Jacobs, Otto H.; Spengel, Christoph; Stetter, Thorsten; … - 2018

Within the EU the relation between financial and tax accounting will be significantly influenced by the regulation … according to different degrees prevails in all EU member states a linkage between IAS/IFRS and tax accounting seems to be … advantages of the creation of a common tax base in the EU. However, the adoption of IAS/IFRS has to be restricted to those …

Persistent link: https://www.econbiz.de/10014063244