| 000 | 02232nab a2200289 c 4500 | ||
|---|---|---|---|
| 999 |
_c142301 _d142301 |
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| 003 | ES-MaIEF | ||
| 005 | 20200806121156.0 | ||
| 007 | ta | ||
| 008 | 200806t2020 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_968094 _aAtes, Leyla |
|
| 245 | 0 |
_aPositive spillovers in international corporate taxation and the European Union _c Leyla Ates, Moran Harari & Markus Meinzer |
|
| 260 | _c2020 | ||
| 500 | _aResumen. | ||
| 520 | _aThe international spillover effects of specific domestic policies and practices have been subjected to increasing scrutiny from a range of international organizations, academia, and civil institutions with tax policy and practice both central in this discussion. Nevertheless, the extant international tax spillover analyses explore a limited set of spillover pathways or indicators that have been criticized in the literature for not being sufficiently inclusive. The focus of this article is on a newly launched index that includes a comprehensive set of plausible pathway s in which spillovers occur. The Corporate Tax Haven Index (CTHI) explores twenty key tax spillover indicators under five categories and assesses sixty-four countries ' tax systems in order to identify policies that should be considered for corporate tax reform to mitigate cross-border tax spillovers. This article particularly aims to highlight international corporate tax spillover path ways in the European Union Member States' domestic tax laws, regulations and documented administrative practices but limits its scope to domestic tax rules that dispense with positive spillovers. Finally, it analyses Member States' current performance and concludes with recommendations for future tax reforms in the European Union. | ||
| 650 | 4 |
_948067 _aPOLITICA FISCAL |
|
| 650 | 4 |
_945680 _aIMPUESTO DE SOCIEDADES |
|
| 650 | 4 |
_aINDICADORES FISCALES _947472 |
|
| 650 | 4 |
_930755 _aARMONIZACION |
|
| 650 | 4 |
_944303 _aFISCALIDAD INTERNACIONAL |
|
| 650 | 4 |
_aUNION EUROPEA _925193 |
|
| 700 | 1 |
_968095 _aHarari, Moran |
|
| 700 | 1 |
_968096 _aMeinzer, Markus |
|
| 773 | 0 |
_9162423 _oOP 2141/2020/4 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 48, Issue 4, April 2020, p. 389-401 |
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| 942 | _cART | ||