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1 - 3 van 3 voor ruud martens
Microsoft Word - DP ECA voorblad.doc
... tax consolidation and enhanced cooperation in the european union leon bettendorf, albert van der horsty , ruud a. de mooijz and hendrik vrijburgx november, 2009 abstract this article assesses the economic implications ... and production. this issue is outside the scope of the current paper, see e.g. martens-weiner (2006). we consider production instead of sales as a factor in the apportionment formula ...
cpb.nl
Microsoft Word - DP CCCTB voorblad.doc
... tax harmonization leon bettendorf , michael p. devereux+ , albert van der horst , simon loretz+ and ruud a. de mooij + cpb netherlands bureau for economic policy analysis + oxford university centre ... the apportionment formula and thus reduce their overall tax liability (hellerstein and mclure, 2004; martens-weiner, 2006). hence, tax competition does not disappear under consolidation but will take a ...
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will corporate tax consolidation improve efficiency eu pdf
... the authors benefited from contributions and comments by gaetan nicodeme, joeri gorter, arjan lejour, ruud de mooij and paul veenendaal. discussions in response to presentations at the conference on ... firms to minimise their tax obligations by shifting profits or economic activity across jurisdictions (martens-weiner, 2006; sorensen, 2004). transfer pricing is the tax planning strategy most commonly ...
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