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person:"Spengel, Christoph"
type_genre:"Hochschulschrift"
~accessRights:"restricted"
~isPartOf:"Fiscal studies : the journal of the Institute for Fiscal Studies"
~type_genre:"Aufsatz in Zeitschrift"
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Controlled foreign company rules
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Doppelbesteuerung
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Double taxation
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European Court of Justice
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Immaterialgüterrechte
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Tax competition
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effective tax rates
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Fiscal studies : the journal of the Institute for Fiscal Studies
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Journal of public economics
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Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF
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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
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