The Resource Company-tax coordination cum tax-rate competition in the European Union

Company-tax coordination cum tax-rate competition in the European Union

Label
Company-tax coordination cum tax-rate competition in the European Union
Title
Company-tax coordination cum tax-rate competition in the European Union
Creator
Subject
Language
eng
Summary
This paper reviews the recent theoretical literature that analyses the European Union's policy to eliminate preferential corporate tax regimes and the proposal to introduce a consolidated EU tax base with formula apportionment for the taxation of multinational firms. Since neither proposal includes a harmonization of corporate tax rates, a core issue is how tax competition between member states will be affected by these partial coordination measures. The conclusions from the review are supportive of the EU's ban on preferential tax regimes, but the economic incentive effects of a switch to formula apportionment are found to be ambiguous
Citation source
In: FinanzArchiv. - Tübingen. - Vol. 62 (2006),
http://library.link/vocab/creatorName
  • Eggert, W
  • Haufler, A
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • corporate income tax
  • tax competition
  • harmonization of tax
  • MNE
Label
Company-tax coordination cum tax-rate competition in the European Union
Instantiates
Publication
Label
Company-tax coordination cum tax-rate competition in the European Union
Publication

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