Taxing multinationals in Europe

Departmental paper No. 2021/12

Format:

Corporate Author:

International Monetary Fund European and Fiscal Affairs Departments

Author:

Ernesto Crivelli

Publisher:

IMF

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

Extent	ix, 49p.	ISBN	9781513570761
Size	N/A	Price	£21.50
Format	Paperback	Published	30 May 2022
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