The EU's new era of "fair company taxation" : the impact of DEBRA and Pillar Two on the EU Member States' effective tax rates
Year of publication: |
[2024] ; This version: 7 March 2024
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Authors: | Gschossmann, Emilia ; Heckemeyer, Jost H. ; Müller, Jessica ; Spengel, Christoph ; Spix, Julia ; Wickel, Sophia |
Publisher: |
Mannheim, Germany : ZEW - Leibniz Centre for European Economic Research |
Subject: | Business in Europe | Framework for Income Taxation | BEFIT | Effective tax rates | Debt-Equity Bias Reduction Allowance | DEBRA | Debt-equity bias | Devereux/Griffith Methodology | Global minimum tax | Pillar Two | EU-Staaten | EU countries | Unternehmensbesteuerung | Corporate taxation | Steuertarif | Tax rate | Einkommensteuer | Income tax | Steuerbelastung | Tax burden |
Extent: | 1 Online-Ressource (43 Seiten) Illustrationen |
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Series: | Discussion paper. - [Mannheim] : [ZEW], ZDB-ID 2985404-0. - Vol. no. 24, 014 (03/2024) |
Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Graue Literatur ; Non-commercial literature ; Arbeitspapier ; Working Paper |
Language: | English |
Other identifiers: | hdl:10419/289449 [Handle] |
Classification: | F23 - Multinational Firms; International Business ; H25 - Business Taxes and Subsidies ; K34 - Tax Law |
Source: | ECONIS - Online Catalogue of the ZBW |
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