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Essays on the harmonization of the corporate tax system in Europe

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Table 1 Descriptive statistics for the CCCTB entities 
Figure 1 ES in taxable group profit and ES in factors used for apportionment 
Table 3 Nominal corporate tax rates, 2007  Tax rate (%) Tax rate (%)  Belgium  33.99%  Hungary  21.28%  Italy  27.50%  Finland  26.00%  Great‐Britain  30.00%  France  33.33%  Netherlands  25.50%  Germany  29.80%  Luxembourg  30.38%  Spain  32.50%  Denmark 
Table 4 Entity shares (ES) of the common tax base and entity percentages payable (EPP) on  the common tax base, simulating the factor formulas 
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Firms’ intangible capital: literature and the controversial accounting regulations 58

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