• Christoph Spengel
  • Andreas Oestreicher
Part of the ZEW Economic Studies book series (ZEW, volume 43)


The aim of this report is to help evaluate the economic consequences of introducing a harmonized tax base for EU companies, as proposed by the European Commission. A harmonised tax base would help to eliminate the most important tax obstacles to EU-wide cross-border activities, including compliance costs, denial of group-wide consolidation of profits and losses, transfer pricing problems, double taxation caused by cross-border reorganisations and conflicting taxing rights. These obstacles are a product of the large discrepancies between the tax systems of each EU member state.


Double Taxation Model Company Main Underlying Assumption Transfer Price Problem 
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Copyright information

© Springer-Verlag Berlin Heidelberg 2012

Authors and Affiliations

  1. 1.Centre for European Economic Research PalaceUniversity of MannheimMannheimGermany
  2. 2.University of GöttingenGöttingenGermany

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