System and distortions of multinational enterprises’ taxation: the hypothetical application of the common consolidated corporate tax base on Stellantis
Casini, Alessandro (A.A. 2020/2021) System and distortions of multinational enterprises’ taxation: the hypothetical application of the common consolidated corporate tax base on Stellantis. Tesi di Laurea in International financial economics, Luiss Guido Carli, relatore Ugo Zannini, pp. 79. [Master's Degree Thesis]
Full text for this thesis not available from the repository.
Abstract/Index
International corporate income taxation. First concepts about taxation. Public expense and taxation. Definition of corporate income tax. Multinational enterprises taxation system. Tax havens. Big tech taxation. Base erosion and profit shifting. Tax policy in European Union. Evolution of tax rates in EU. Tax competition in European Union. Recent developments and the proposal of a minimum CIT. The common consolidated corporate tax base (CCCTB). Case study: what if the CCCTB was applied? The case of Stellantis. Historical background of the group. CCCTB calculation. Calculation of the new tax base distribution in the group. Building the CCCTB elements: taxable income in European Union. Application of the formula.
References
Bibliografia: pp. 66-68.
| Thesis Type: | Master's Degree Thesis |
|---|---|
| Institution: | Luiss Guido Carli |
| Degree Program: | Master's Degree Programs > Master's Degree program in Corporate Finance, English language (LM-77) |
| Chair: | International financial economics |
| Thesis Supervisor: | Zannini, Ugo |
| Thesis Co-Supervisor: | Marzioni, Stefano |
| Academic Year: | 2020/2021 |
| Session: | Autumn |
| Deposited by: | Alessandro Perfetti |
| Date Deposited: | 10 May 2022 15:18 |
| Last Modified: | 10 May 2022 15:18 |
| URI: | https://tesi.luiss.it/id/eprint/32232 |
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