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Transparency and harmonization in international corporate taxation : empirical and analytical evidence on the effects of country-by-country reporting and of a common corporate tax base

Dutt, Verena K. - 2021

Persistent link: https://www.econbiz.de/10012744915

Common Consolidated Corporate Tax Base (CCCTB) versus canons of taxation

Iwin-Garzyńska, Jolanta - In: Journal of economics & management 18 (2014), pp. 57-71

Persistent link: https://www.econbiz.de/10011290183

Harmonisierung der Unternehmensbesteuerung in der EU : Notwendigkeit, Umfang und Grenzen einer positiven Integration

Ban, Blaženka - 2007

Persistent link: https://www.econbiz.de/10003439043

Harmonisierung der Konzernbesteuerung in der Europäischen Union : ökonomische Analyse einer einheitlichen konsolidierten körperschaftsteuerlichen Bemessungsgrundlage

Dahlke, Andreas - 2011 - 1. Aulf.

Persistent link: https://www.econbiz.de/10013430937

Gemeinsame Körperschaftsteuer-Bemessungsgrundlage in der EU : eine Beurteilung im Hinblick auf das Europarecht

Braunagel, Ralf U. - 2008 - 1. Aufl.

Persistent link: https://www.econbiz.de/10013430946

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

Searching for similarities in EU corporate income taxes for their harmonization

Małecka-Ziembińska, Edyta; Siwiec, Anna - In: Economics and business review 6/20 (2020) 4, pp. 72-94

Persistent link: https://www.econbiz.de/10012604524

The voting of EU members for common consolidated corporate tax base and the tax benefits

Dąbroś, Wojciech; Kudła, Janusz - In: Central European economic journal 7 (2020) 54, pp. 56-71

This paper examines the relationship between the voting behaviour of European Parliament members on the Common Consolidated Corporate Tax Base (CCCTB) proposal and economic characteristics of their respective countries. We are concerned about the political and economy factors behind policy and...

Persistent link: https://www.econbiz.de/10012303655

An evaluation of the effects of the European Commission's proposals for the Common Consolidated Corporate Tax Base

Cobham, Alex; Janský, Petr; Jones, Chris; Temouri, Yama - In: Transnational corporations : investment and development 28 (2021) 1, pp. 29-50

Persistent link: https://www.econbiz.de/10012666179

An evaluation of the effects of the European commission's proposals for the common consolidated corporate tax base

Cobham, Alex; Janský, Petr; Jones, Chris; Temouri, Yama - 2021

This paper evaluates the Common Consolidated Corporate Tax Base (CCCTB) recently proposed by the European Commission. We find that if the CCCTB is introduced as it is currently proposed (including loss consolidation), then it is likely to impose large tax revenue costs of about one fifth of the...

Persistent link: https://www.econbiz.de/10012509213