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Modelling of corporate tax systems in a microsimulation model for the assessment...
Entidade adjudicante:
European Commission, Joint Research Centre - Seville (JRC-SVQ)
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Modelling of corporate tax systems in a microsimulation model for the assessment of the impact of corporate tax reforms
Please note that this is not a call for tenders but a publication announcing the Contracting authority’s intention to publish a future negotiated low or middle valueprocedure.

The aim of the project is to provide computations of the corporate tax liability of a set of representative firms (small, large and multinational) by sector of activity (see below), in each of the following four EU Member States: France, Germany, Italy and Spain. The Contractor must perform the following main tasks during the implementation of the contract: 1) Identify and document firm-specific characteristics (balance sheet items and profit and loss statement) representative of homogenous groups of corporate taxpayers subject to a common set of corporate tax law provisions. 2) Identify and document the set of corporate tax parameters (tax base and tax rate) affecting the corporate tax liability of firms representing homogenous groups of corporate taxpayers 3) Compute the effective (average) corporate tax burden for the defined firm-specific combination of balance sheet items and profit and loss statement. 4) Identify and document any major change in the applicability of each tax law during the three fiscal years preceding fiscal year 2019. As a result, the Fiscal Policy Analysis Unit of the Directorate Growth and Innovation of the Joint Research Centre will be able to: (i) independently identify tax law provisions that have a significant impact on the corporate tax liability in each of the four EU Member States; and (ii) replicate the computation of the corporate tax liability under the same, or divergent, set of firm characteristics and underlying assumptions about the relevant tax parameters without additional effort.
Procedimento por negociação previsto para contratos de valor médio/reduzido
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Condições de participação
03/07/2020 00:00
17/07/2020 00:00
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