B. Common Corporate (Consolidated) Tax Base: Some Institutional Details

  • Christoph Spengel
  • York Zöllkau


The current initiatives of the European Commission are based on the 2001 report “Company Taxation in the Internal Market”. The Commission believes that only a comprehensive solution is suitable to eliminate tax obstacles in the EU systematically.


Transfer Price Formula Apportionment Hide Reserve Apportionment Factor 
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Copyright information

© Springer-Verlag Berlin Heidelberg 2012

Authors and Affiliations

  • Christoph Spengel
    • 1
  • York Zöllkau
    • 2
  1. 1.University of Mannheim and Centre for European Economic Research (ZEW)MannheimGermany
  2. 2.WirtschaftsprüfungsgesellschaftErnst & Young GmbHCologneGermany

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