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person:"Endres, Dieter"
person:"Spengel, Christoph"
~subject:"Transnational corporation"
~subject:"Unternehmensbesteuerung"
~type:"article"
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Transnational corporation
Unternehmensbesteuerung
EU countries
39
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18
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17
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17
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11
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Endres, Dieter
Spengel, Christoph
Fuest, Clemens
10
Pulignano, Valeria
10
Schratzenstaller, Margit
10
Cantwell, John
9
Gérard, Marcel
9
Overesch, Michael
9
Devereux, Michael P.
8
Jacobs, Otto H.
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Marginson, Paul
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Pearce, Robert
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Mucchielli, Jean-Louis
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Crescenzi, Riccardo
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Herzig, Norbert
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Iammarino, Simona
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Mooij, Ruud A. de
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Nerudová, Danuše
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Papanastassiou, Marina
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Castellani, Davide
5
Costa, Isabel da
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Haufler, Andreas
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Janský, Petr
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Rehfeldt, Udo
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Belderbos, René
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Horst, Albert van der
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Mayer, Thierry
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Narula, Rajneesh
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Pinho, Carlos
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Radaelli, Claudio M.
4
Riedel, Nadine
4
Rugman, Alan M.
4
Runkel, Marco
4
Schreiber, Ulrich
4
Solilova, Veronika
4
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World tax journal : WTJ
5
Aspekte der Unternehmensbesteuerung in Europa
2
A common consolidated corporate tax base for Europe
1
European taxation : official journal of the Confédération Fiscale Européenne
1
Fiscal studies : the journal of the Institute for Fiscal Studies
1
Ifo-Schnelldienst
1
National tax journal
1
Perspektiven der Unternehmensbesteuerung
1
Perspektiven der Wirtschaftspolitik : eine Zeitschrift des Vereins für Socialpolitik ; PWP
1
Proceedings / 95th Annual Conference on Taxation : Orlando. Florida, Nov. 14-16, 2002 ; and minutes of the Annual Meeting of the National Tax Association, Thursday, November 14, 2002
1
Recht der internationalen Wirtschaft : RIW ; Betriebs-Berater international
1
Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF
1
Steuer und Wirtschaft : StuW ; Zeitschrift für die gesamten Steuerwissenschaften
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Steuerpolitik und Standortqualität : Expertisen zum Standort Deutschland
1
Ökonomische Leistungsfähigkeit Deutschlands : Bestandsaufnahme und statistische Messung im internationalen Vergleich; Beiträge zum wissenschaftlichen Kolloquium am 20./21. November 2003 in Wiesbaden
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ECONIS (ZBW)
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1
IP box regimes and multinational enterprises : does nexus pay off?
Müller, Jessica M.
;
Spengel, Christoph
;
Steinbrenner, …
- In:
World tax journal : WTJ
14
(
2022
)
1
,
pp. 75-112
Persistent link: https://www.econbiz.de/10013345926
Saved in:
2
Taxing the digital economy : investor reaction to the european commission's digital tax proposals
Klein, Daniel
;
Ludwig, Christopher
;
Spengel, Christoph
- In:
National tax journal
75
(
2022
)
1
,
pp. 61-92
Persistent link: https://www.econbiz.de/10013253283
Saved in:
3
Addressing the debt-equity bias within a common consolidated corporate tax base (CCCTB) : possibilities, impact on effective tax rates and revenue neutrality
Spengel, Christoph
;
Heckemeyer, J. H.
;
Nicolay, Katharina
; …
- In:
World tax journal : WTJ
10
(
2018
)
2
,
pp. 165-191
Persistent link: https://www.econbiz.de/10012101988
Saved in:
4
Decline of controlled foreign company rules and rise of intellectual property boxes : how the European court of justice affects tax competition and economic distortions in Europe
Bräutigam, Rainer
;
Spengel, Christoph
;
Streif, Frank
- In:
Fiscal studies : the journal of the Institute for …
38
(
2017
)
4
,
pp. 719-745
Persistent link: https://www.econbiz.de/10011792206
Saved in:
5
A common corporate tax base for Europe : an impact assessment of the draft council directive on a CC(C)TB
Spengel, Christoph
;
Ortmann-Babel, Martina
;
Zinn, Benedikt
- In:
World tax journal : WTJ
4
(
2012
)
3
,
pp. 185-221
Persistent link: https://www.econbiz.de/10009690062
Saved in:
6
How to reform taxation of corporate groups in Europe
Oestreicher, Andreas
;
Spengel, Christoph
;
Koch, Reinald
- In:
World tax journal : WTJ
3
(
2011
)
1
,
pp. 5-38
Persistent link: https://www.econbiz.de/10008901970
Saved in:
7
Besteuerungsprinzipien und effecktive Unternehmenssteuerbelastungen in der Europäischen Union : regelt sich die EU-weite Steuerharmonisierung von selbst?
Elschner, Christina
;
Heckemeyer, Jost H.
;
Spengel, Christoph
- In:
Perspektiven der Wirtschaftspolitik : eine Zeitschrift …
12
(
2011
)
1
,
pp. 47-71
Persistent link: https://www.econbiz.de/10009129750
Saved in:
8
Common corporate tax base and effective tax burdens in the EU Member States
Oestreicher, Andreas
;
Reister, Timo
;
Spengel, Christoph
- In:
World tax journal : WTJ
1
(
2009
)
1
,
pp. 46-66
Persistent link: https://www.econbiz.de/10003925064
Saved in:
9
Concept and necessity of a common tax base : an academic introduction
Spengel, Christoph
- In:
A common consolidated corporate tax base for Europe
,
(pp. 1-47)
.
2008
Persistent link: https://www.econbiz.de/10003709852
Saved in:
10
Taxation of corporations in Canada : a comparison of tax burdens with the United States and selected member states of the European Union using the European tax analyzer - part 2
Stetter, Thorsten
;
Spengel, Christoph
- In:
European taxation : official journal of the …
46
(
2006
)
8
,
pp. 364-374
Persistent link: https://www.econbiz.de/10003358222
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