Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/104202
Authors: 
Haufler, Andreas
Year of Publication: 
2006
Series/Report no.: 
Munich Discussion Paper 2006-21
Abstract (Translated): 
Using simple benchmark models, this paper gives an introductory analysis of three separate policy issues that relate to the taxation of multinational firms: (i) the spread of tax measures that provide discriminatory tax relief to multinational firms; (ii) the switch from the current separate accounting system to a consolidated corporate tax base with formula apportionment; (iii) the introduction of a minimum statutory corporate tax rate in a geographically restricted area. Prior to these analyses, we briefly survey some of the empirical evidence on both the general development of corporate taxation in Europe and the OECD, and on the tax preferences granted to multinational firms.
Subjects: 
multinational enterprises
taxation
multinationale Unternehmen
Besteuerung
JEL: 
H87
H25
F23
Persistent Identifier of the first edition: 
Document Type: 
Working Paper

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