The Resource An EU-wide minimum corporate tax rate as an integral part of the CC(C)TB : the analogy of Germany's minimum local business taxation
An EU-wide minimum corporate tax rate as an integral part of the CC(C)TB : the analogy of Germany's minimum local business taxation
Resource Information
The item An EU-wide minimum corporate tax rate as an integral part of the CC(C)TB : the analogy of Germany's minimum local business taxation represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item An EU-wide minimum corporate tax rate as an integral part of the CC(C)TB : the analogy of Germany's minimum local business taxation represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Once many possibilities of tax base erosion (for example, transfer pricing) have been abolished, some Member States may try to find new means of establishing an attractive tax environment for multinational companies (e.g. low tax rates). There is, however, currently no plan to harmonize corporate tax rates within the European Union. This article refers to Germany's local business taxation as an analogy to demonstrate why deliberations on a minimum corporate tax rate should be part of the European Union's CC(C)TB deliberations
- Language
- eng
- Label
- An EU-wide minimum corporate tax rate as an integral part of the CC(C)TB : the analogy of Germany's minimum local business taxation
- Title
- An EU-wide minimum corporate tax rate as an integral part of the CC(C)TB : the analogy of Germany's minimum local business taxation
- Language
- eng
- Summary
- Once many possibilities of tax base erosion (for example, transfer pricing) have been abolished, some Member States may try to find new means of establishing an attractive tax environment for multinational companies (e.g. low tax rates). There is, however, currently no plan to harmonize corporate tax rates within the European Union. This article refers to Germany's local business taxation as an analogy to demonstrate why deliberations on a minimum corporate tax rate should be part of the European Union's CC(C)TB deliberations
- Citation source
- In: European taxation. - Amsterdam. - Vol. 59 (2019), no. 5 ; p. 219-227
- http://library.link/vocab/creatorName
-
- Pagels, K
- Wittenstein, P.U
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- CCTB
- tax competition
- tax rate
- Label
- An EU-wide minimum corporate tax rate as an integral part of the CC(C)TB : the analogy of Germany's minimum local business taxation
- Label
- An EU-wide minimum corporate tax rate as an integral part of the CC(C)TB : the analogy of Germany's minimum local business taxation
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/An-EU-wide-minimum-corporate-tax-rate-as-an/rmjnTm7oN8k/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/An-EU-wide-minimum-corporate-tax-rate-as-an/rmjnTm7oN8k/">An EU-wide minimum corporate tax rate as an integral part of the CC(C)TB : the analogy of Germany's minimum local business taxation</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
