Similar Search Results

Implementation of common consolidated corporate tax base and its implications for non-participating country : a case study for the Czech Republic

Solilova, Veronika; Nerudová, Danuše - In: Ekonomický časopis : časopis pre ekonomickú … 64 (2016) 3, pp. 282-298

Persistent link: https://www.econbiz.de/10011522920

Common consolidated corporate tax base system re-launching

Nerudová, Danuše; Solilova, Veronika - In: Ekonomický časopis : časopis pre ekonomickú … 65 (2017) 6, pp. 559-578

Persistent link: https://www.econbiz.de/10012151834

Did the economic impact of a common consolidated Corporate Tax Base (CCCTB) affect the voting behaviour of the members of the European Parliament?

Roggeman, Annelies; Verleyen, Isabelle; Van … - In: De economist : Netherlands economic review ; quarterly … 163 (2015) 1, pp. 1-23

Persistent link: https://www.econbiz.de/10011414052

Towards a European R&D incentive? : an assessment of R&D provisions under a common corporate tax base

D'Andria, Diego; Pontikakis, Dimitrios; Skonieczna, … - 2017

increasingly used to stimulate investment in R&D. A recent proposal for a Common Consolidated Corporate Tax Base (CCCTB) across the … of simple extrapolations from elasticities found in literature. We find that the CCCTB without an R&D incentive would …

Persistent link: https://www.econbiz.de/10011982078

Reducing tax compliance costs through corporate tax base harmonisation in the European Union

Barrios Cobos, Salvador; D'Andria, Diego; Gesualdo, Maria - 2019

The reform proposal of the European Commission for a Common Consolidated Corporate Tax Base, the so-called CCCTB, is … corporate tax compliance costs in order to assess the impact of the CCCTB, using a general equilibrium modelling approach. Our … results suggest that the reduction in tax compliance costs implied by the CCCTB would be associated with greater economic …

Persistent link: https://www.econbiz.de/10011994646