Taxing Multinationals in Europe

This book PDF is perfect for those who love Business & Economics genre, written by Ernesto Crivelli and published by International Monetary Fund which was released on 25 May 2021 with total hardcover pages 61. You could read this book directly on your devices with pdf, epub and kindle format, check detail and related Taxing Multinationals in Europe books below.

Taxing Multinationals in Europe
Taxing Multinationals in Europe
Author : Ernesto Crivelli
File Size : 50,7 Mb
Publisher : International Monetary Fund
Language : English
Release Date : 25 May 2021
ISBN : 9781513570761
Pages : 61 pages
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Taxing Multinationals in Europe by Ernesto Crivelli Book PDF Summary

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.

Taxing Multinationals in Europe

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