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 …

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 …

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 …

the EU-wide activities of multinationals as proposed by the European Commission. Second, we estimate the consequences on … the effective levels of company tax burdens in selected EU member states if IFRS are considered as a tool for defining the …