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Taxing Multinationals in Europe

Ernesto CrivelliRuud A. de MooijJ. E. J. De VrijerMr. Shafik HebousAlexander Klemm

出版	International Monetary Fund, 2021-05-25
主題	Business & Economics / Exports & ImportsBusiness & Economics / Finance / GeneralBusiness & Economics / Public FinanceBusiness & Economics / Taxation / CorporateBusiness & Economics / International / TaxationBusiness & Economics / Economics / GeneralBusiness & Economics / International / Economics & Trade
ISBN	15135707659781513570761
URL	http://books.google.com.hk/books?id=SPE_EAAAQBAJ&hl=&source=gbs_api
EBook	SAMPLE

註釋

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.