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person:"Spengel, Christoph"
type_genre:"Working Paper"
~isPartOf:"World tax journal : WTJ"
~person:"Smets, Frank"
~type_genre:"Article in journal"
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EU countries
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Spengel, Christoph
Smets, Frank
Pistone, Pasquale
4
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2
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2
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World tax journal : WTJ
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1
Moving forward with tax sustainability reporting in the EU : a quantitative descriptive analysis
Kopetzki, Leonie C.
;
Spengel, Christoph
;
Weck, Stefan
- In:
World tax journal : WTJ
15
(
2023
)
2
,
pp. 291-320
Persistent link: https://www.econbiz.de/10014425577
Saved in:
2
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:
3
One directive, several transpositions : a cross-country evaluation of the national implementation of DAC6
Casi-Eberhard, Elisa
;
Chen, Xiao
;
Orlic, Mark Dinko
; …
- In:
World tax journal : WTJ
13
(
2021
)
1
,
pp. 63-81
Persistent link: https://www.econbiz.de/10013166480
Saved in:
4
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:
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
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:
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