Results 11 to 20 of about 499 (230)
Formulary apportionment in the European Union—future research agenda
Economics and Business Review, 2023 The aim of the paper is to identify the relevant prior research focused on the Formulary Apportionment methodology in the European Union, to explore the current literature and develop directions for future research. Reflecting upon the announced European
Mlčúchová Markéta
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Lost in Translation? Rethinking the Oil and Gas Industry Formula under the Common Consolidated Corporate Tax Base Directive Proposal [PDF]
Societas et Iurisprudentia, 2019 The oil and gas industry is an important industry for several European countries. Due to the uniqueness of the industry, there have been special corporate taxation rules for the oil and gas industry where jurisdiction adopts formulary apportionment rules
Shu-Chien Jennifer Chen
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Agricultural Economics (AGRICECON), 2016 The allocation formula for the distribution of the Common Consolidated Corporate Tax Base (CCCTB) should be based on three macroeconomics factors which are considered to have the largest impact on profitability.
Danuse NERUDOVA, Katerina KRCHNIVA
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The Prospects of the Corporate Taxation Agreement in the European Union [PDF]
Theoretical and Applied Economics, 2009 In all the countries of the world, the fiscal policy is a tool used by the governments in order to get the public incomes and to stimulate the economic development, to reduce the fluctuations and the economic instability.
Gheorghe Matei, Pârvu Daniela
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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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MECHANISM TRANSFER PRICING AND THE NEED INTRODUCTION COMMON CONSOLIDATED CORPORATE INCOME TAX TRANSNATIONAL [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2013 Transfer pricing mechanism is a tool commonly used to transfer the tax base in countries with high tax countries with lower taxation. In the European Union the financial operations generate tax revenue losses.
Gheorghe Grigorescu +2 more
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Economic Impact of Sustainability in Wine Sector: A Systematic Literature Review
Agribusiness, EarlyView.ABSTRACT Sustainability has become a key issue in the wine sector, raising questions about its compatibility with firms' economic performance. Despite growing attention to environmental and social practices, evidence on their economic implications remains fragmented.
Valentina Di Chiara +2 more
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Implications of the introduction of the Common Consolidated Corporate Tax Base for tax revenues in Romania [PDF]
Financial Theory and Practice, 2011 In order to address some existing difficulties in corporate income taxation (CIT), the European Commission proposed the introduction of measures for coordination, a solution contested by some member states but supported by most professionals and many ...
Daniela Pirvu +2 more
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Corporate Tax in European Union and the Theory of Corporate Finance
Folia Oeconomica Stetinensia, 2015 One of the main objectives to be accomplished by the European Union law is to eliminate barriers to the functioning of domestic market and in particular improve the competitiveness of enterprises.
Iwin-Garzyńska Jolanta
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American Journal of Agricultural Economics, EarlyView.Abstract Preferential trade agreements (PTAs) contain various non‐tariff provisions, yet identifying their trade effects remains challenging because these commitments are high‐dimensional and strongly correlated within agreements. We estimated a theory‐consistent structural gravity model with domestic flows for 26 agricultural subsectors over 1988–2017
Dongin Kim, Sandro Steinbach
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