Business, Management and Accounting
3 years ago

European tax reforms to curb profit shifting and corporate tax competition.

Departmental Paper
Taxing Multinationals in Europe
Alexander Klemm, J. E. J. De Vrijer, Ernesto Crivelli, Ruud de Mooij, Shafik Hebous

Paper Summary

The article "Taxing Multinationals in Europe" reviews how corporate income tax (CIT) has performed in Europe and the role of multinational enterprises (MNEs) in European economies. It looks at how companies shift profits and compete in tax rates. The paper also discusses efforts to coordinate CIT policies in Europe to reduce tax competition and profit shifting.

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