The Common Consolidated Corporate Tax Base In The Eu - A New Phased Approach
Author
Abstract
Suggested Citation
Download full text from publisher
References listed on IDEAS
- Mihaela GÖNDÖR, 2011. "From Total To Structural Harmonization In The Field Of European Direct Taxation," The Annals of the "Stefan cel Mare" University of Suceava. Fascicle of The Faculty of Economics and Public Administration, "Stefan cel Mare" University of Suceava, Romania, Faculty of Economics and Public Administration, vol. 11(1(13)), pages 269-278, June.
- Nielsen, Søren Bo & Raimondos-Møller, Pascalis & Schjelderup, Guttorm, 2010. "Company taxation and tax spillovers: Separate accounting versus formula apportionment," European Economic Review, Elsevier, vol. 54(1), pages 121-132, January.
- Ortmann, Regina & Pummerer, Erich, 2015. "Formula apportionment or separate accounting? Tax-induced distortions of multinationals' locational investment decisions," arqus Discussion Papers in Quantitative Tax Research 198, arqus - Arbeitskreis Quantitative Steuerlehre.
- Mihaela GONDOR, 2011. "A Common Corporate Tax Base In Order To Improve The European Smes Business Environment," Curentul Juridic, The Juridical Current, Le Courant Juridique, Petru Maior University, Faculty of Economics Law and Administrative Sciences and Pro Iure Foundation, vol. 44, pages 151-158, March.
- European Commission, 2017. "Taxation trends in the European Union: 2017 edition," Taxation trends 2017, Directorate General Taxation and Customs Union, European Commission.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Marta Lukáčová & Jaroslav Korečko & Sylvia Jenčová & Mária Jusková, 2020. "Analysis of selected indicators of tax competition and tax harmonization in the EU," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 8(1), pages 123-137, September.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Arnt Ove Hopland & Petro Lisowsky & Mohammed Mardan & Dirk Schindler, 2014.
"Income Shifting under Losses,"
CESifo Working Paper Series
5130, CESifo.
- Schindler, Dirk Steffen & Hopland, Arnt Ove & Lisowsky, Petro & Mardan, Mohammed, 2015. "Income Shifting under Losses," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 112972, Verein für Socialpolitik / German Economic Association.
- Hopland, Arnt O. & Lisowsky, Petro & Mardan, Mohammed & Schindler, Dirk, 2015. "Income Shifting under Losses," Discussion Papers 2015/21, Norwegian School of Economics, Department of Business and Management Science.
- Nadine Riedel, 2011.
"Taxing multi-nationals under union wage bargaining,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 18(4), pages 399-421, August.
- Nadine Riedel, 2011. "Taxing multinationals under union wage bargaining," Working Papers 1106, Oxford University Centre for Business Taxation.
- Regina Ortmann & Erich Pummerer, 2023. "Distortional effects of separate accounting and formula apportionment on factor allocation," Journal of Business Economics, Springer, vol. 93(8), pages 1277-1307, October.
- Peter Egger & Marko Koethenbuerger, 2016.
"Hosting multinationals: Economic and fiscal implications,"
Aussenwirtschaft, University of St. Gallen, School of Economics and Political Science, Swiss Institute for International Economics and Applied Economics Research, vol. 67(01), pages 45-69, February.
- Marko Koethenbuerger & Peter Egger, 2015. "Hosting Multinationals: Economic and Fiscal Implications," KOF Working papers 15-382, KOF Swiss Economic Institute, ETH Zurich.
- Francis Bloch & Gabrielle Demange, 2021.
"Profit-splitting rules and the taxation of multinational digital platforms,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(4), pages 855-889, August.
- Demange, Gabrielle & Bloch, Francis, 2020. "Profit-splitting Rules and the Taxation of Multinational Digital Platforms," CEPR Discussion Papers 15376, C.E.P.R. Discussion Papers.
- Francis Bloch & Gabrielle Demange, 2021. "Profit-splitting rules and the taxation of multinational digital platforms," PSE-Ecole d'économie de Paris (Postprint) halshs-03230069, HAL.
- Francis Bloch & Gabrielle Demange, 2021. "Profit-splitting rules and the taxation of multinational digital platforms," Post-Print halshs-03230069, HAL.
- Ortmann, Regina & Sureth, Caren, 2014. "Can the CCCTB alleviate tax discrimination against loss-making European multinational groups?," arqus Discussion Papers in Quantitative Tax Research 165, arqus - Arbeitskreis Quantitative Steuerlehre.
- Jean Hindriks & Yukihiro Nishimura, 2021.
"Taxing multinationals: The scope for enforcement cooperation,"
Journal of Public Economic Theory, Association for Public Economic Theory, vol. 23(3), pages 487-509, June.
- HINDRIKS Jean, & NISHIMURA Yukihiro,, 2018. "Taxing multinationals: The scope for enforcement cooperation," LIDAM Discussion Papers CORE 2018029, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Hindriks, Jean & Nishimura, Yukihiro, 2021. "Taxing multinationals: The scope for enforcement cooperation," LIDAM Reprints CORE 3148, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Hindriks, Jean & Nishimura, Yukihiro, 2020. "Taxing Multinationals: The Scope for Enforcement Cooperation," LIDAM Discussion Papers CORE 2020037, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Koethenbuerger, Marko & Stimmelmayr, Michael, 2016.
"Taxing multinationals in the presence of internal capital markets,"
Journal of Public Economics, Elsevier, vol. 138(C), pages 58-71.
- Marko Köthenbürger & Michael Stimmelmayr, 2013. "Taxing Multinationals in the Presence of Internal Capital Markets," EPRU Working Paper Series 2013-02, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
- Marko Koethenbuerger & Michael Stimmelmayr, 2014. "Taxing multinationals in the presence of internal capital markets," Working Papers 1408, Oxford University Centre for Business Taxation.
- Marko Köthenbürger & Michael Stimmelmayr, 2013. "Taxing Multinationals in the Presence of Internal Capital Markets," CESifo Working Paper Series 4353, CESifo.
- Søren Bo Nielsen & Pascalis Raimondos‐Møller & Guttorm Schjelderup, 2008.
"Taxes and Decision Rights in Multinationals,"
Journal of Public Economic Theory, Association for Public Economic Theory, vol. 10(2), pages 245-258, April.
- Nielsen, Soren Bo & Schjelderup, Guttorm & Raimondos, Pascalis, 2006. "Taxes and Decision Rights in Multinationals," CEPR Discussion Papers 5952, C.E.P.R. Discussion Papers.
- Nielsen, Søren Bo & Raimondos-Møller, Pascalis & Schjelderup, Guttorm, 2007. "Taxes and Decision Rights in Multinationals," Discussion Papers 2007/11, Norwegian School of Economics, Department of Business and Management Science.
- Nielsen, Søren Bo & Raimondos-Møller, Pascalis & Schjelderup, Guttorm, 2006. "Taxes and Decision Rights in Multinationals," Working Papers 07-2006, Copenhagen Business School, Department of Economics.
- Johannes Becker & Ronald B. Davies, 2014.
"A Negotiation-Based Model of Tax-Induced Transfer Pricing,"
The Institute for International Integration Studies Discussion Paper Series
iiisdp451, IIIS.
- Johannes Becker & Ronald B. Davies, 2014. "A Negotiation-Based Model of Tax-Induced Transfer Pricing," Working Papers 201411, School of Economics, University College Dublin.
- Johannes Becker & Ronald B Davies, 2014. "A negotiation-based model of tax-induced transfer pricing," Working Papers 1409, Oxford University Centre for Business Taxation.
- Johannes Becker & Ronald B. Davies, 2014. "A Negotiation-Based Model of Tax-Induced Transfer Pricing," CESifo Working Paper Series 4892, CESifo.
- Clemens Fuest, 2008.
"The European Commission's proposal for a common consolidated corporate tax base,"
Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, vol. 24(4), pages 720-739, winter.
- Clemens Fuest, 2008. "The European Commission´s Proposal for a Common Consolidated Corporate Tax Base," Working Papers 0823, Oxford University Centre for Business Taxation.
- Regina Ortmann & Caren Sureth-Sloane, 2016. "Can the CCCTB alleviate tax discrimination against loss-making European multinational groups?," Journal of Business Economics, Springer, vol. 86(5), pages 441-475, July.
- Rüdiger Pethig & Andreas Wagener, 2007.
"Profit tax competition and formula apportionment,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(6), pages 631-655, December.
- Rüdiger Pethig & Andreas Wagener, 2003. "Profit Tax Competition and Formula Apportionment," CESifo Working Paper Series 1011, CESifo.
- Rüdiger Pethig & Andreas Wagener, 2003. "Profit Tax Competition and Formula Apportionment," Volkswirtschaftliche Diskussionsbeiträge 106-03, Universität Siegen, Fakultät Wirtschaftswissenschaften, Wirtschaftsinformatik und Wirtschaftsrecht.
- Cláudia Braz & Maria Manuel Campos & Sharmin Sazedj, 2019.
"The new ESCB methodology for the calculation of cyclically adjusted budget balances: an application to the Portuguese case,"
Economic Bulletin and Financial Stability Report Articles and Banco de Portugal Economic Studies, Banco de Portugal, Economics and Research Department.
- Cláudia Braz & Maria Manuel Campos & Sharmin Sazedj, 2019. "The new ESCB methodology for the calculation of cyclically adjusted budget balances: an application to the Portuguese case," Working Papers w201907, Banco de Portugal, Economics and Research Department.
- Wolfgang Eggert & Jun-Ichi Itaya, 2014.
"Tax Rate Harmonization, Renegotiation, and Asymmetric Tax Competition for Profits with Repeated Interaction,"
Journal of Public Economic Theory, Association for Public Economic Theory, vol. 16(5), pages 796-823, October.
- Wolfgang Eggert & Jun-ichi Itaya, 2011. "Tax Rate Harmonization, Renegotiation and Asymmetric Tax Competition for Profits with Repeated Interaction," CESifo Working Paper Series 3437, CESifo.
- Eichner, Thomas & Runkel, Marco, 2009.
"Corporate income taxation of multinationals and unemployment,"
Regional Science and Urban Economics, Elsevier, vol. 39(5), pages 610-620, September.
- Thomas Eichner & Marco Runkel, 2006. "Corporate Income Taxation of Multinationals and Unemployment," CESifo Working Paper Series 1868, CESifo.
- Agnieszka Szczypińska, 2019.
"What drives the VAT gap in the European Union?,"
Collegium of Economic Analysis Annals, Warsaw School of Economics, Collegium of Economic Analysis, issue 55, pages 69-82.
- Szczypińska, Agnieszka, 2018. "What drives the VAT gap in the European Union?," MF Working Papers 30, Ministry of Finance in Poland, revised 14 Jun 2019.
- Yilong An & Yinghua Zhang, 2021. "Crossing the Valley of Death for SMEs: Management Practices From China," SAGE Open, , vol. 11(3), pages 21582440211, September.
- Anna Krajewska, 2019. "Opodatkowanie konsumpcji, pracy i kapitału w krajach Unii Europejskiej," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 2, pages 41-63.
- Gresik, Thomas A., 2016. "Allowing firms to choose between separate accounting and formula apportionment taxation," Journal of Public Economics, Elsevier, vol. 138(C), pages 32-42.
More about this item
Keywords
European fiscal harmonization; corporate taxation; EU corporate tax code; Common Consolidated Tax Base;All these keywords.
JEL classification:
- K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
- H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:pmu:cjurid:v:71:y:2017:p:13-24. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Bogdan Voaidas (email available below). General contact details of provider: https://edirc.repec.org/data/feuttro.html .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.