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

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
Creator
Subject
Language
  • eng
  • 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
Instantiates
Publication
Note
20190524
Other control number
et_2019_05_e2_2.html
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
Publication
Note
20190524
Other control number
et_2019_05_e2_2.html

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...