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Europe Slowly Lurches to a Common Consolidated Corporate Tax Base: Issues at Stake
5 references·0 citing·26 second hopsampled
Europe Slowly Lurches to a Common Consolidated Corporate Tax Base: Issues at Stake (2008)Europe Slowly Lurches to a Common Consoli…The Effects of EU Formula Apportionment on Corporate Tax Revenues* (2008)The Effects of EU Formula App…Corporate Tax Harmonization in Europe: It's All About Compliance (2004)Corporate Tax Harmonization i…Income shifting, investment, and tax competition: theory and evidence from provincial taxation in Canada (2003)Income shifting, investment, …Exploring Formula Allocation for the European Union (2003)Exploring Formula Allocation …Company Tax Reform in the European Union (2003)Company Tax Reform in the Eur…An Examination of Multijurisdictional Corporate Income Taxes Under Formula Apportionment (1984)An Examination of Multijurisdictional Corporate Income Taxation under Formula Apportionment (1986)State and provincial corporate tax planning: income shifting and sales apportionment factor management (1998)The Delineation and Apportionment of an EU Consolidated Tax Base for Multi-jurisdictional Corporate Income Taxation: a Review of Issues and Options (2006)The Indirect Side of Direct Investment: Multinational Company Finance and Taxation (2010)Transfer Pricing or Formula Apportionment? Tax‐Induced Distortions of Multinationals’ Investment and Production Decisions* (2012)Preferential Regimes Can Make Tax Competition Less Harmful (2001)Debating Proposed Reforms of the Taxation of Corporate Income in the European Union (2003)How would the introduction of an EU-wide formula apportionment affect the distribution and size of the corporate tax base? An analysis based on German multinationals (2006)The New Public Finance (2006)Tax competition and Leviathan (1996)Agglomeration, integration and tax harmonisation (2003)Are corporate tax rates, or countries, converging? (2003)Can Capital Income Taxes Survive? And Should They? (2007)An applied analysis of ACE and CBIT reforms in the EU (2010)Local Policy Choice: Theory and Empirics (2022)Coveting thy neighbor’s manufacturing: the dilemma of state income apportionment (2000)Income misattribution under formula apportionment (2009)Corporate tax harmonization in the EU (2010)International Distribution of the Corporate Tax Base: Implications of Different Apportionment Factors Under Unitary Taxation (2015)Taxes and the location of production: evidence from a panel of US multinationals (1996)Theories of Tax Competition (1999)Raising the Speed Limit: U.S. Economic Growth in the Information Age (2000)Taxes and entrepreneurial risk-taking: Theory and evidence for the U.S. (2007)In praise of tax havens: International tax planning and foreign direct investment (2009)The impact of thin-capitalization rules on the capital structure of multinational firms (2012)
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References

  • 2003Income shifting, investment, and tax competition: theory and evidence from provincial taxation in Canada331 cited
  • 2003Company Tax Reform in the European Union143 cited
  • 2008The Effects of EU Formula Apportionment on Corporate Tax Revenues*88 cited
  • 2004Corporate Tax Harmonization in Europe: It's All About Compliance76 cited
  • 2003Exploring Formula Allocation for the European Union54 cited

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