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European group taxation-the role of exit taxes

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Author Info
Ulrich Schreiber ()
Gregor Führich ()
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File URL: http://hdl.handle.net/10.1007/s10657-008-9090-6
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Publisher Info
Article provided by Springer in its journal European Journal of Law and Economics.

Volume (Year): 27 (2009)
Issue (Month): 3 (June)
Pages: 257-274
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Handle: RePEc:kap:ejlwec:v:27:y:2009:i:3:p:257-274

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Web page: http://www.springerlink.com/link.asp?id=100264

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Related research
Keywords: Common Consolidated Corporate Tax Base; Current inclusion; European group taxation; European law; Exit taxation; Formula apportionment; Mergers directive; Separate entity accounting; *H 20; H21; H 25**;

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References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
  1. Sijbren Cnossen, 2003. "How Much Tax Coordination in the European Union?," Asia-Pacific Financial Markets, Springer, vol. 10(6), pages 625-649, November. [Downloadable!] (restricted)
  2. Jack Mintz & Joann Weiner, 2003. "Exploring Formula Allocation for the European Union," Asia-Pacific Financial Markets, Springer, vol. 10(6), pages 695-711, November. [Downloadable!] (restricted)
    Other versions:
  3. Martin Feldstein, 1999. "Tax Avoidance And The Deadweight Loss Of The Income Tax," The Review of Economics and Statistics, MIT Press, vol. 81(4), pages 674-680, November. [Downloadable!] (restricted)
    Other versions:
  4. European Commission, 2001. "Company Taxation in the Internal Market," Taxation Studies 0005, Directorate General Taxation and Customs Union, European Commission. [Downloadable!]
  5. Devereux, Michael P. & Griffith, Rachel, 1998. "Taxes and the location of production: evidence from a panel of US multinationals," Journal of Public Economics, Elsevier, vol. 68(3), pages 335-367, June. [Downloadable!] (restricted)
    Other versions:
  6. Mihir A. Desai & C. Fritz Foley & James R. Hines, 2004. "A Multinational Perspective on Capital Structure Choice and Internal Capital Markets," Journal of Finance, American Finance Association, vol. 59(6), pages 2451-2487, December. [Downloadable!] (restricted)
    Other versions:
  7. Cnossen, Sijbren, 2003. "How Much Tax Coordination in the European Union?," International Tax and Public Finance, Springer, vol. 10(6), pages 625-49, November. [Downloadable!] (restricted)
  8. Stefan Homburg, 1999. "Competition and Co-ordination in International Capital Income Taxation," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 56(1), pages 1-, March.
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