"Me and @vestager cooperate well. She tackles what is there, I prepare the future legislation."
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@pierremoscovici says EC are working on EU "blacklist", then corrects himself: "let's just call it a list of uncooperative countries"1 reply 0 retweets 0 likesShow this thread -
(The bark is the bite, but "we don't want the bark to be too loud"!) (my words not his)
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Now Commissioner says "studies show" small domestic companies have 30% higher tax burden than MNCs. Any idea of the source,
#taxtwitter?3 replies 0 retweets 0 likesShow this thread -
Replying to @phdskat
Its from the EU's Impact Assessment document http://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:52016SC0117&from=EN … -- although yr tweet/ the quote not entirely accurate
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Replying to @MForstater @phdskat
(study matches affiliates - doesnt say 'small', effect relates to MNC affiliates in countries with CIT rate above average (39% in 1990s)
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Replying to @MForstater @phdskat
This is the original study i think - https://www.sbs.ox.ac.uk/sites/default/files/Business_Taxation/Events/conferences/symposia/2007/egger-paper.pdf …
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Replying to @MForstater
Yeah.. he/they should probably update their references to Kat Habu's study if they want to make that point on a more recent, relevant basis
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Replying to @phdskat @MForstater
The studies referred to are also referenced in the 2015 Staff Working Document on CIT which you can find here, p23: http://europa.eu/%21HP67Yt pic.twitter.com/RYHcgHUQaT
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Replying to @stephen_quest @MForstater
Thanks. This is the Habu study I mentioned: https://weblearn.ox.ac.uk/access/content/group/34d393d2-bc7a-46b7-8fa9-bf2c2ce8f65e/2016_17/Job%20Market/Job%20Market%20Folders/Habu_Katarzyna_JMP.pdf …
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If they want to compare SMEs and MNC affiliates there is the EU modelling study https://www.google.co.uk/url?sa=t&rct=j&q=&esrc=s&source=web&cd=1&cad=rja&uact=8&ved=0ahUKEwj_vbXwtMrWAhVIWBoKHY_3BJ8QFggoMAA&url=http%3A%2F%2Fec.europa.eu%2FDocsRoom%2Fdocuments%2F11373%2Fattachments%2F1%2Ftranslations%2Fen%2Frenditions%2Fpdf&usg=AFQjCNGTbDxOIvGkPwc8H4ywc6PKJtW8vQ …pic.twitter.com/e1PjprXjvB
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