A Common Consolidated Corporate Tax Base for Multinational Companies in the European Union, Some Issues und Options
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References listed on IDEAS
- Marcel Gérard, 2006.
"Reforming the taxation of multijurisdictional enterprises in Europe: a tentative appraisal,"
European Economy - Economic Papers 2008 - 2015
265, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
- Marcel Gérard, 2006. "Reforming the Taxation of Multijurisdictional Enterprises in Europe, a Tentative Appraisal," CESifo Working Paper Series 1795, CESifo Group Munich.
- Marcel Gérard & Joann Weiner, 2003. "Cross-Border Loss Offset and Formulary Apportionment: How do they affect multijurisdictional firm investment spending and interjurisdictional tax competition ?," CESifo Working Paper Series 1004, CESifo Group Munich.
- Huizinga, Harry & Laeven, Luc, 2007. "International Profit Shifting within European Multinationals," CEPR Discussion Papers 6048, C.E.P.R. Discussion Papers.
- Alfons Weichenrieder, 2009. "Profit shifting in the EU: evidence from Germany," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 16(3), pages 281-297, June.
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- Annelies Roggeman & Isabelle Verleyen & Philippe Van Cauwenberge & Carine Coppens, 2013. "The EU apportionment formula: insights from a business case," Journal of Business Economics and Management, Taylor & Francis Journals, vol. 14(2), pages 235-251, April.
More about this item
KeywordsCorporation Tax; Group taxation; tax co-ordination; European Union;
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2007-10-20 (Accounting & Auditing)
- NEP-ALL-2007-10-20 (All new papers)
- NEP-EEC-2007-10-20 (European Economics)
- NEP-PBE-2007-10-20 (Public Economics)
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