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TAXBEN WP2 on Corporate taxation in the EU

TAXBEN. TAXBEN WP2 on Corporate taxation in the EU. by CEPII and CPB Albert van der Horst. Competition in tax rates stylised facts. Change in corporate income taxation (1982-2001) CIT declines other taxes bear part of the burden of CIT-reductions. TAXBEN.

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434 views • 29 slides

Corporate Tax Consolidation and Enhanced Cooperation in the European Union

Corporate Tax Consolidation and Enhanced Cooperation in the European Union. Leon Bettendorf, Albert van der Horst, Ruud de Mooij & Hendrik Vrijburg. Consolidation & Formula Apportionment. European debate on the CCCTB What is CCCTB? Proposal prepared by the EC

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321 views • 15 slides

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Formula apportionment - PowerPoint PPT Presentation

TAXBEN WP2 on Corporate taxation in the EU

Corporate Tax Consolidation and Enhanced Cooperation in the European Union