Suche nach Schlagworten '11666-5'

15 entries found on 1 pages. starting on record 1 ending on 15

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Title: Corporate income tax and the taxation of income from capital : some evidence from the past reforms and the present
debate on corporate income taxation in Belgium
Author: Valdenduc, Christian
Series Title:European Commission / Directorate-General forTaxation and Customs Union - Taxation papers ; 6/2004
Publisher: Europäische Gemeinschaften / Amt für Amtliche Veröffentlichungen
Year: 2004
ISBN / ISSN / Kat.Nr: DOC TAXUD/2004/4301 - EN | 92-894-7961-2 | 1725-7557
Language: en
Ressource: Einzelne Arbeitspapiere, Preprints
Keyword: Corporate income taxTax PolicyTax system
Subject: Taxation. Fiscal policy
Countries Scheme: Belgium
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: Europäische Kommission (http://europa.eu.int/)
Title: Corporation tax and innovation
Title (other): Issues at stake and review of European Union experiences in the nineties
Series Title: European Commission / Directorate-General Enterprise - Innovation papers ; 19
Author (Corp. Body): Europäische Kommission / Generaldirektion Unternehmen
Contributer: Asesoría Industrial Zabala
Year: 2002
Language: en
Ressource: Einzelne Berichte, Studien
Keyword: InnovationCorporate income tax
Subject: Taxation. Fiscal policyFinancing. Private finance. Financial policy
Countries Scheme: Europe. General Resources
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: Europäische Kommission (http://europa.eu.int/)
Title: Corporate tax policy and incorporation in the EU
Author: Mooij, Ruud A. de | Nicodème, Gaetan
Series Title:European Commission / Directorate-General forTaxation and Customs Union - Taxation papers ; 11/2007
Publisher: Europäische Gemeinschaften / Amt für Amtliche Veröffentlichungen
Year: 2008
ISBN / ISSN / Kat.Nr: DOC TAXUD/2008/33025-EN | 92-79-02182-6 | 1725-7557 | KP-AC-06-011-EN-C
Language: en
Ressource: Einzelne Arbeitspapiere, Preprints
Keyword: EU countriesCorporate income taxTax PolicyTax system
Subject: Taxation. Fiscal policy
Countries Scheme: Belgium
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: Europäische Kommission (http://europa.eu/)
Title: Corporate income tax rate-revenue paradox, The : evidence in the EU
Abstract
In Europe, the decline in the corporate tax rates has not been reflected in the tax-to-GDP ratios. This paper explores to what extent the observed trend can be explained by changes in the effective tax burden on corporate income, in the share of total income accruing to the corporate sector and in total business income relative to GDP. We present an overview of the findings from previous literature, apply the methodology developed by Sørensen to decompose the most complete data available on the European level and make use of information collected from parallel studies on the effective tax burden and corporatization. The results suggest that corporatization is the driving factor for the trend observed in corporate tax revenues. [Joanna Piotrowska; Werner Vanborren]
Author: Piotrowska, Joanna | Vanborren, Werner
Series Title:European Commission / Directorate-General forTaxation and Customs Union - Taxation papers ; 12/2008
Publisher: Europäische Gemeinschaften / Amt für Amtliche Veröffentlichungen
Year: 2008
ISBN / ISSN / Kat.Nr: D(2008)33112-EN | 92-79-02183-4 | 1725-7557 | KP-AC-06-012-EN-C
Language: en
Ressource: Einzelne Arbeitspapiere, Preprints
Keyword: EU countriesCorporate income taxTax revenuesTax PolicyTax system
Subject: Taxation. Fiscal policy
Countries Scheme: Europe. General Resources
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: Europäische Kommission (http://europa.eu/)
Title: CCCTB: possible elements of a technical outline : meeting to be held on Thursday 27 and Friday 28 September 2007,
Brussels ; working document
Title (other): Annex
Author (Corp. Body): Common Consolidated Corporate Tax Base Working Group | CCCTB WG
Publisher: Europäische Kommission / Generaldirektion Steuern und Zollunion
Year: 2007
ISBN / ISSN / Kat.Nr: CCCTB/WP057docen
Language: en
Ressource: Kongresse, Tagungen, Veranstaltungen | Einzelne Arbeitspapiere, Preprints
Keyword: EU countriesCorporate income tax
Subject: Taxation. Fiscal policy
Countries Scheme: Europe. General Resources
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: Europäische Kommission (http://europa.eu/)
Title: International taxation and multinational firm location decisions
Abstract
Using a large international firm-level data set, we estimate separate effects of host and parent country taxation on the location decisions of multinational firms. Both types of taxation are estimated to have a negative impact on the location of new foreign subsidiaries. In fact, the impact of parent country taxation is estimated to be relatively large, possibly reflecting its international discriminatory nature. For the cross-section of multinational firms, we find that parent firms tend to be located in countries with a relatively low taxation of foreign-source income. Overall, our results show that parent-country taxation – despite the general possibility of deferral of taxation until income repatriation – is instrumental in shaping the structure of multinational enterprise. [Barrios, Salvador]
Author: Barrios, Salvador
Series Title:European Commission / Directorate-General forTaxation and Customs Union - Taxation papers ; 16/2009
Publisher: Europäische Gemeinschaften / Amt für Amtliche Veröffentlichungen
Year: 2009
ISBN / ISSN / Kat.Nr: D (2009) 33065 - EN
Language: en
Ressource: Einzelne Arbeitspapiere, Preprints
Keyword: EU countriesCorporate income taxLocation choiceTax Policy
Subject: Taxation. Fiscal policy
Countries Scheme: Europe. General Resources
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: Europäische Kommission (http://europa.eu/)
Title: The economic effects of EU-reforms in corporate income tax systems
Title (other): Study for the European Commission, Directorate Generald for Taxation and Custums Union, contract no. TAXUD/2007/DE/324,
October 2009
Author (Corp. Body): Nederland / Centraal Planbureau | CPB Netherlands for Economic Policy Analysis
Contributer: Centre for Business Taxation | Oxfors University Centre for Business Taxation
Year: 2011
ISBN / ISSN / Kat.Nr: TAXUD/2007/DE/324
Language: en
Ressource: Einzelne Berichte, Studien
Keyword: EU countriesCorporate income tax
Subject: Taxation. Fiscal policy
Countries Scheme: Europe. General Resources
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: Europäische Kommission (http://europa.eu/)
Title: EU project on corporate tax compliance cost
Title (other): Final report, expert study on corporate tax compliance costs for businesses going EU cross border - comparison under the
current regine, the CCTB and the CCCTB regime, 13 November 2009
Author (Corp. Body): TAJ
Contributer: Deloitte
Year: 2011
Language: en
Ressource: Einzelne Berichte, Studien
Keyword: EU countriesCorporate income tax
Subject: Taxation. Fiscal policy
Countries Scheme: Europe. General Resources
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: Europäische Kommission (http://europa.eu/)
Title: Study on the impact of reforms of corporate income taxation systems at the EU level on the size of the tax bases of the
EU companies, using the model "Europen Tax Analyzer"
Title (other): Project for the EU Commission, TAXUD/2007/DE/325, final report, 29th September 2008
Author (Corp. Body): Zentrum für Europäische Wirtschaftsforschung
Contributer: Deloitte
Year: 2011
ISBN / ISSN / Kat.Nr: TAXUD/2007/DE/325
Language: en
Ressource: Einzelne Berichte, Studien
Keyword: EU countriesCorporate income tax
Subject: Taxation. Fiscal policy
Countries Scheme: Europe. General Resources
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: Europäische Kommission (http://europa.eu/)
Title: Impact of corporate income tax reforms at the EU level on European business taxpayers
Title (other): Report on the impact on corporate income tax compliance costs, 9 July 2008
Author (Corp. Body): PriceWaterhouseCoopers
Contributer: Deloitte
Year: 2008
Language: en
Ressource: Einzelne Berichte, Studien
Keyword: EU countriesCorporate income tax
Subject: Taxation. Fiscal policy
Countries Scheme: Europe. General Resources
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: Europäische Kommission (http://europa.eu/)
Title: Impact of corporate income tax reforms at the EU level on European business taxpayers
Title (other): Report on the impact on taxable profits, 9 July 2008
Author (Corp. Body): PriceWaterhouseCoopers
Contributer: Deloitte
Year: 2011
Language: en
Ressource: Einzelne Berichte, Studien
Keyword: EU countriesCorporate income tax
Subject: Taxation. Fiscal policy
Countries Scheme: Europe. General Resources
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: Europäische Kommission (http://europa.eu/)
Title: Effective corporate taxation, tax incidence and tax reforms : evidence from OECD countries
Author: Barrios, Salvador ; 171634160
Series Title:European Commission / Directorate-General forTaxation and Customs Union - Taxation papers ; 45/2014
Publisher: Amt fuer amtliche Veroeffentlichungen der europaeischen Gemeinschaften
Year: 2014
ISBN / ISSN / Kat.Nr: 1725-7557 | 978-92-79-38371-7 | 10.2778/35372 | KP-AC-14-045-EN-C
Language: en
Ressource: Einzelne Berichte, Studien
Keyword: EU countriesCorporate income taxTax Policy
Subject: Taxation. Fiscal policy
Countries Scheme: Europe. General Resources
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: Europäische Kommission (http://europa.eu/)
Title: Modelling corporate tax reform in the EU : new calibration and simulations with the CORTAX model
Author: Álvarez-Martinez, María T.
Series Title:European Commission / Directorate-General for Taxation and Customs Union - Taxation papers ; 66/2016
Contributer: Fiscal Policy Analysis Unit | Europäische Kommission / Joint Research Center
Publisher: Europäische Kommission / Amt für Amtliche Veröffentlichungen, Luxemburg
Year: 2016
ISBN / ISSN / Kat.Nr: 10.2778/020392 | 978-92-79-62956-3 | 978-92-79-62957-0 | 1725-7565 | 1725-7557 | KP-AC-16-066-EN-N
Language: en
Ressource: Einzelne Berichte, Studien
Keyword: EU countriesCorporate income taxTax
Subject: Taxation. Fiscal policy
Countries Scheme: Europe. General Resources
Online Ressource: vorübergehend nicht erreichbar!
Quelle / Source: Europäische Kommission (http://europa.eu/) | Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document
Title: What happened to CIT collection? : Solving the rates-revenues puzzle
Author: Nicode?me, Gae?tan ; 128432624
Series Title:Taxation papers ; No 74
Contributer: Europäische Kommission / Generaldirektion Steuern und Zollunion
Year: 2018
ISBN / ISSN / Kat.Nr: 1725-7665 | 1725-7565 | 978-92-79-96841-9 | 978-92-79-96842-6 | KP-AC-18-003-EN-C
Language: en
Ressource: Einzelne Berichte, Studien
Keyword: Corporate income taxTax reform
Subject: Taxation. Fiscal policy
Countries Scheme: Europe. General Resources
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: Europäische Kommission (http://europa.eu/)t
Title: The concept of tax gaps : report II: Corporate income tax gap estimation methodologies
Series Title:Taxation papers ; No 73
Author (Corp. Body): FPB/ | Europäische Kommission / FISCALIS Tax Gap Project Group
Year: 2018
ISBN / ISSN / Kat.Nr: 1725-7665 | 1725-7565 | 978-92-79-89109-0 | 978-92-79-80108-3 | KP-AC-18-002-EN-C
Language: en
Ressource: Einzelne Berichte, Studien
Keyword: Corporate income taxEconomics of taxation
Subject: Taxation. Fiscal policy
Countries Scheme: Europe. General Resources
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: Europäische Kommission (http://europa.eu/)t
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