The European Court of Justice (ECJ) has become an influential player in the field of direct taxation in the European Union (EU) in the past twenty years. However, it is unclear whether or not the ECJ’s decisions…
Aggressive tax planning efforts of highly profitable multinational companies (Base Erosion and Profit Shifting (BEPS)) have become the subject of intense public debate in recent years. As a response, several…
This paper discusses the impact and the appropriateness of tax incentives for small and medium-sized enterprises (SMEs) in the European Union. First, we provide a survey of implemented tax incentives…
Over the last decade, a large body of tax accounting literature on the association between book-tax conformity (BTC)/book-tax differences (BTD) and firms’ opportunistic reporting behavior has emerged. Yet,…
With its Action Plan for a Fairer and Efficient Corporate Tax System (COM (2015) 302) published on 17 June 2015, the European Commission relaunched the idea of a Common Consolidated Corporate Tax Base…
