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The EU’s new era of “fair company taxation”: the impact of DEBRA and Pillar Two on the EU Member States’ effective tax rates

Refereed Journal // 2025

The EU’s new era of “fair company taxation”: the impact of DEBRA and Pillar Two on the EU Member States’ effective tax rates

Gschossmann, Emilia, Jost Henrich Heckemeyer, Jessica Müller, Christoph Spengel, Julia Spix and Sophia Wickel (2025), The EU’s new era of “fair company taxation”: the impact of DEBRA and Pillar Two on the EU Member States’ effective tax rates, International Tax and Public Finance

Authors Emilia Gschossmann // Jost Henrich Heckemeyer // Jessica Müller // Christoph Spengel // Julia Spix // Sophia Wickel

The EU’s new era of “fair company taxation”: the impact of DEBRA and Pillar Two on the EU Member States’ effective tax rates

The EU’s new era of “fair company taxation”: the impact of DEBRA and Pillar Two on the EU Member States’ effective tax rates

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