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NL / Netherlands - Nederland - Pays Bas --- 333.130.2 --- 658.40 --- 333.44 --- 307.310 --- 333.403 --- 333.46 --- 307.30 --- 333.111.2 --- Bankliquiditeit. Verplichte reserves. Solvabiliteit. --- Financieel beheer van de bedrijven: algemeenheden. --- Monetaire congressen, conferenties en onderzoeken. --- Monetaire statistiek: algemeenheden. --- Monetaire theorieën. Kwantitatieve theorie. Theorie van de incasso's. Optiek van de uitgaven en inkomens. --- Monetaire toestand en evolutie. --- Monetaire, financiële en bankstatistiek: algemeenheden. --- verslagen, balansen en staten van centrale banken. --- Financial management --- Netherlands --- Bankliquiditeit. Verplichte reserves. Solvabiliteit --- Financieel beheer van de bedrijven: algemeenheden --- Monetaire congressen, conferenties en onderzoeken --- Monetaire statistiek: algemeenheden --- Monetaire theorieën. Kwantitatieve theorie. Theorie van de incasso's. Optiek van de uitgaven en inkomens --- Monetaire toestand en evolutie --- Monetaire, financiële en bankstatistiek: algemeenheden --- verslagen, balansen en staten van centrale banken

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This paper aims to contribute to the European policy debate on corporate income tax reform in three ways. First, it takes a step back to review the performance of the CIT in Europe over the past several decades and the important role played by MNEs in European economies. Second, it analyses corporate tax spillovers in Europe with a focus on the channels and magnitudes of both profit shifting and CIT competition. Third, the paper examines the progress made in European CIT coordination and discusses reforms to strengthen the harmonization of corporate tax policies, in order to effectively reduce both tax competition and profit shifting.

Taxation --- Law and legislation. --- Business Taxes and Subsidies --- Competition --- Corporate & business tax --- Corporate Finance and Governance: General --- Corporate Finance and Governance: Government Policy and Regulation --- Corporate income tax --- Corporate Taxation --- Corporate taxes --- Corporations --- Double taxation --- Economics: General --- Economywide Country Studies: Europe --- Exports and Imports --- Finance --- Finance: General --- Financial markets --- Formula apportionment --- General Financial Markets: General (includes Measurement and Data) --- International Economics --- International Investment --- International taxation law --- International Taxation --- Investments, Foreign --- Law and legislation --- Long-term Capital Movements --- Public finance & taxation --- Public Finance --- Revenue administration --- Revenue --- Tax policy --- Taxation and Subsidies: Other --- Taxation, Subsidies, and Revenue: General --- Taxes --- United Kingdom