Pillar Two and Tax Competition: What is the Future of Tax Incentives?
P Arginelli, F Reboli - … Workshop “A Multidisciplinary Approach to Embrace …, 2022 - Springer
This paper analyzes, from a theoretical perspective, the evolution of the use of tax incentive
and considers the foreseeable implications that the Pillar Two Proposal could have in their …
and considers the foreseeable implications that the Pillar Two Proposal could have in their …
The tax attractiveness of EU locations for corporate investments: A stocktaking of past developments and recent reforms
H Gundert, K Nicolay, D Steinbrenner… - The Economists' …, 2024 - degruyter.com
In this paper, we illustrate the tax attractiveness of EU countries as investment locations over
time in terms of effective average tax rates and evaluate potential tax reform options. Our …
time in terms of effective average tax rates and evaluate potential tax reform options. Our …
[PDF][PDF] Wie kann der Investitionsschwäche in Deutschland steuerpolitisch begegnet werden?
K Nicolay, D Steinbrenner - Wirtschaftsdienst, 2023 - sciendo.com
Aufgrund der herausfordernden ökonomischen Situation Deutschlands mit Beginn einer
technischen Rezession verstärkt sich der Handlungsdruck für den deutschen Gesetzgeber …
technischen Rezession verstärkt sich der Handlungsdruck für den deutschen Gesetzgeber …