Taxing Multinationals in Europe
Ernesto Crivelli author Ruud A de Mooij author J E J De Vrijer author Shafik Hebous author Alexander D Klemm author
Format:Paperback
Publisher:International Monetary Fund (IMF)
Published:30th May '22
Currently unavailable, and unfortunately no date known when it will be back
This paper aims to contribute to the European policy debate on corporate income tax reform in three ways. First, it takes a step back to review the performance of the CIT in Europe over the past several decades and the important role played by MNEs in European economies. Second, it analyses corporate tax spillovers in Europe with a focus on the channels and magnitudes of both profit shifting and CIT competition. Third, the paper examines the progress made in European CIT coordination and discusses reforms to strengthen the harmonization of corporate tax policies, in order to effectively reduce both tax competition and profit shifting.
ISBN: 9781513570761
Dimensions: unknown
Weight: 225g