D-68161 Mannheim
Germany
Centre for European Economic Research (ZEW)
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tax avoidance, profit shifting, multinational firms, intellectual property, tax policy, tax reform
Digital Economy, Corporate Taxation, Business Model Analysis, Data Mining, Tax Planning
tax avoidance; profit shifting; multinational firms; tax reform; tax reporting; country-by-country reporting; international transfer pricing
International Company Taxation, Effective Tax Burden, Tax Accounting, International Accounting Standards/ International Financial Reporting Standards, Common Consolidated tax base, European Union
International Company Taxation, Tax Planning, Information and Communication Technologies, Electronic Commerce
Patent, R&D, Tax Incentives, Taxation, EU
International Company Taxation, Effective Tax Burden, Tax Accounting
International Corporate Taxation, Efficiency, Electronic Commerce, Information and Communication Technologies
Tax burden comparison, capital income taxation, tax competition, tax harmonization in Europe
SME, Tax Policy, European Union
Tax Evasion, Automatic Exchange of Information, Offshore Locations, Cross-Border Deposits
corporate taxation, effective tax rate, innovation, tax incentive patent box, innovation box, license box, tax competition
corporate taxation, effective tax rate, tax planning, profit shifting, transfer pricing, intellectual property, intangible assets, contract R&D
European taxation, tax harmonization, tax accounting, effective tax burdens
profit shifting; multinational firm; source taxation; tax policy; tax reform; optimal taxation
Tax burden comparison, capital income taxation, tax competition, tax harmonization in Europe, cross-border tax planing
royalty, intangible assets, tax planning, corporate taxation
European Court of Justice, Tax Neutrality, Effective Tax Rates, Controlled Foreign Company Rules, Intellectual Property Boxes
Research and Development; R&D; Tax Planning; Corporate Taxation
corporate taxation, organizational design, survey data
digital taxation, corporate tax, digital economy, event study
tax reform, microsimulation, tax policy evaluation
corporate taxation, effective tax burden, transition economy, EU accession countries, tax reform, tax-rate-cum-base-broadening reform
tax transparency; tax disclosure; tax planning; literature review
Tax Policy, Corporate Taxation, European Union
Microsimulation Model, Corporate Taxation, Policy Analysis, Firm-Level Data
Tax Reform, Allowance for Corporate Equity, Microsimulation, Tax Policy Evaluation
CCCTB, Corporate Taxation, Effective Tax Burden, European Tax Analyzer
tax loss carryforward, loss trafficking, loss transfer, entrepreneurship, start-ups
European Court of Justice, Internal Market, Effective Tax Rates, Thin Capitalisation Rules, Cross-Border Loss Relief, Controlled Foreign Company Rules, Exit Taxatio
Country-by-Country Reporting; Financial Institutions; Public Disclosure; Reporting Behavior; Tax Transparency
