January 14, 2024
The rise of digital business models prompts the adoption of web taxes, aiming to tax gross revenues as a proxy for profit.
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February 20, 2019
Do European companies pay their fair share of tax? Many companies headquartered in France, Germany, Italy and Spain show very low effective corporate tax rates (ECTRs). Their effective tax rates are often much lower than those of digital corporations, including the largest tech companies headquartered in the United States.
November 23, 2015
Corporate taxation continues to slow down economic recovery in France despite the CICE, a tax credit meant to encourage competitiveness and employment.
October 25, 2015
Here in EPICENTER, our authors have consistently opposed the Commission’s proposal for a Common Consolidated Corporate Tax Base – better known in EU policy circles by its rather Soviet-looking acronym, CCCTB.
December 16, 2014
The Commission should work to preserve the highest degree of tax competition between Member States. The CCCTB poses the danger of fundamentally hindering this vital feature of the internal market, and should therefore be reconsidered.