Taxing Multinationals in Europe (Paperback)

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.

General

Imprint:	International Monetary Fund (IMF)
Country of origin:	United States
Series:	Departmental Papers
Release date:	May 2022
Authors:	Ernesto Crivelli • Ruud A. De Mooij • J. E. J. De Vrijer • Shafik Hebous • Alexander D. Klemm
Format:	Paperback
ISBN-13:	978-1-5135-7076-1
Categories:	Books > Business & Economics > Economics > International economics > International finance Books > Business & Economics > Finance & accounting > Finance > Corporate finance Books > Business & Economics > Business & management > Ownership & organization of enterprises > Multinationals Books > Business & Economics > Finance & accounting > Finance > Public finance > Taxation Books > Money & Finance > Corporate finance Books > Money & Finance > Public finance > Taxation
LSN:	1-5135-7076-5
Barcode:	9781513570761

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