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The European Commission Proposal for a Council Directive on a Common Corporate Tax Base (CCCTB) as an Example of Applying Financial Accounting Standards in Taxation on the Corporate Income Tax [PDF]
Teisė, 2021 This article discloses the conception of CCCTB and the relations between CCCTB and the legal regulation of financial accounting, including an analysis of concrete examples of how financial accounting rules are applied in CCCTB.
Martynas Endrijaitis
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CFC rules in the context of the proposed CCCTB directive
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2011 In the proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB) there have been introduced a specific anti-abuse provisions, CFC rules. These rules are aimed at tax evasions and tax avoidance.
Veronika Sobotková
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Fiat v Commission: A Misconception at the Heart of the Tax Ruling Cases
The Modern Law Review, Volume 86, Issue 6, Page 1489-1503, November 2023., 2023 In October 2015, a ripple was sent through the tax world when the European Commission found that Luxembourg and the Netherlands had provided unlawful State aid to Fiat and Starbucks. At the core of the Commission's decisions was the assertion that the Member States had misapplied the ‘arm's length principle’ ‐ a principle which broadly seeks to ensure ...
Stephen Daly
wiley +1 more source
Tax Absence in Relation to Taxation of Digital Services
Public Governance, Administration and Finances Law Review, 2021 In the area of taxation of business corporations operating in several different countries, there is a problem arising with he identification of the tax residence of the liable entity.
Tereza Čejková
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Journal of Public Economic Theory, Volume 25, Issue 1, Page 196-224, February 2023., 2023 Abstract This paper analyzes how multinational firms' internal debt financing affects high‐tax countries. It uses a dynamic small open economy model and takes into account that internal debt impacts both the multinational firms' investment decisions and the government's tax policy.
Zarko Y. Kalamov
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Review of Income and Wealth, Volume 68, Issue 3, Page 819-829, September 2022., 2022 This article surveys the literature on the relationship between corporate income taxation and inequality through the lens of the recent book The triumph of injustice—How the rich dodge taxes and how to make them pay by Saez and Zucman (2019). First, we analyze the nexus between corporate taxation and inequality by reviewing both studies that highlight ...
Tommaso Faccio, Roberto Iacono
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Regulation &Governance, Volume 16, Issue 3, Page 634-652, July 2022., 2022 Abstract The international tax system developed as a form of technocratic governance, aimed at facilitating international investment, neglecting provisions for cooperation between national governments for tax enforcement. Its endogenous flaws resulted in its politicization in the 1970s, and again in the 1990s, leading to an increasingly technicized ...
Sol Picciotto
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Policy Change in Times of Politicization: The Case of Corporate Taxation in the European Union*
JCMS: Journal of Common Market Studies, Volume 60, Issue 2, Page 355-373, March 2022., 2022 Abstract EU corporate tax policy has long consisted solely in eliminating fiscal barriers. This changed after the financial and Eurozone crises when the European Commission proposed ‘market‐correcting’ provisions to increase tax transparency and ‘fairness’, which were partially adopted by the Council. Analyses of EU responses to the crisis have largely
Aanor Roland, Indra Römgens
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The better route to global tax coordination: Gradualism or multilateralism?
Canadian Journal of Economics/Revue canadienne d'économique, Volume 54, Issue 2, Page 793-811, May / Mai 2021., 2021 Abstract We compare the success probability of multilateral negotiations and sequential negotiations over international tax cooperation. To make this difference relevant, we introduce incomplete information as a friction that can lead to bargaining failure.
Kai A. Konrad, Marcel Thum
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BANKS, DEBT AND RISK: ASSESSING THE SPILLOVERS OF CORPORATE TAXES
Economic Inquiry, Volume 58, Issue 2, Page 1023-1044, April 2020., 2020 We find evidence of tax‐driven strategic allocation of debt and asset risk across group entities of European banks. We evaluate the effects that establishing tax neutrality between debt and equity finance has on systemic risk, and show that the degree of coordination in implementing the hypothetical tax reform matters.
Serena Fatica +2 more
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