Emilia Gschossmann

University of Mannheim

L 7, 3-5

Mannheim, 68161

Germany

  • University of Mannheim

SCHOLARLY PAPERS

2

DOWNLOADS

285

SSRN CITATIONS

0

CROSSREF CITATIONS

1

Scholarly Papers (2)

Actions:
Email selected abstracts
1.

Multinationals' Location, Financial and Real Responses to the EU-wide Implementation of CFC Rules by the ATAD

Number of pages: 45 Posted: 09 Mar 2024 Last Revised: 14 May 2024
Emilia Gschossmann and Alina Pfrang
University of Mannheim and University of Mannheim
Downloads 160 (356,358)

Abstract:

Loading...

CFC legislation, Tax avoidance, Multinational firms, Corporate taxation

2.

The EU’s New Era of “Fair Company Taxation”: The Impact of DEBRA and Pillar Two on the EU Member States’ Effective Tax Rates

ZEW - Centre for European Economic Research Discussion Paper No. 24-014
Number of pages: 45 Posted: 28 Mar 2024
Emilia Gschossmann, Jost Heckemeyer, Jessica Müller, Christoph Spengel, Julia Spix and Sophia Wickel
University of Mannheim, University of Kiel - Faculty of Economics and Social SciencesZEW – Leibniz Centre for European Economic Research - Corporate Taxation and Public Finance Research, University of Mannheim, University of Mannheim - Accounting and Taxation, University of Mannheim and ZEW – Leibniz Centre for European Economic Research
Downloads 125 (433,659)
Citation 1

Abstract:

Loading...

Business in Europe, Framework for Income Taxation, BEFIT, Effective tax rates, Debt-Equity Bias Reduction Allowance, DEBRA, Debt-equity bias, Devereux/Griffith Meth�odology, Global minimum tax, Pillar Two