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Besteuerung von Kapitalgesellschaften im Binnenmarkt - Reformvorschlag der Europäischen Kommission

Author

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  • Doina Radulescu

Abstract

Die oben erwähnte Studie der EU-Kommission (vom 23. Oktober 2001) stellt eine Strategie dar, durch welche die grenzüberschreitende Unternehmenstätigkeit effizienter und reibungsloser funktionieren soll. Diese Strategie basiert auf der Schaffung einer konsolidierten Körperschaftssteuer-Bemessungsgrundlage für multinationale Unternehmen, wobei die Mitgliedstaaten ihre Anteile an der Bemessungsgrundlage gemäß eines Zuweisungsschlüssels ermitteln und diesen Anteil mit den in den einzelnen Mitgliedstaaten geltenden Steuersatz besteuern. Das ifo Institut stellt die Reformvorschläge der Europäischen Kommission kurz dar und behandelt einige noch bestehende Probleme und offene Fragen.

Suggested Citation

  • Doina Radulescu, 2002. "Besteuerung von Kapitalgesellschaften im Binnenmarkt - Reformvorschlag der Europäischen Kommission," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 55(02), pages 12-18, January.
  • Handle: RePEc:ces:ifosdt:v:55:y:2002:i:02:p:12-18
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    File URL: http://www.cesifo-group.de/DocDL/ifosd_2002_2_2.pdf
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    References listed on IDEAS

    as
    1. S¯ren Bo Nielsen & Pascalis Raimondos-M¯ller & Guttorm Schjelderup, 2003. "Formula Apportionment and Transfer Pricing under Oligopolistic Competition," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 5(2), pages 419-437, April.
    2. Anand, Bharat N. & Sansing, Richard, 2000. "The Weighting Game: Formula Apportionment as an Instrument of Public Policy," National Tax Journal, National Tax Association, vol. 53(n. 2), pages 183-200, June.
    3. Søren Bo Nielsen & Pascalis Raimondos-Møller & Guttorm Schjelderup, "undated". "Tax Spillovers under Separate Accounting and Formula Apportionment," EPRU Working Paper Series 01-07, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
    4. Anand, Bharat N. & Sansing, Richard, 2000. "The Weighting Game: Formula Apportionment as an Instrument of Public Policy," National Tax Journal, National Tax Association, vol. 53(2), pages 183-200, June.
    5. Dominik H. Enste & Friedrich Schneider, 2000. "Shadow Economies: Size, Causes, and Consequences," Journal of Economic Literature, American Economic Association, vol. 38(1), pages 77-114, March.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    Kapitalgesellschaft; Unternehmensbesteuerung; Europäische Wirtschafts- und Währungsunion; EU-Staaten;

    JEL classification:

    • F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General

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