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Erbschaftsteuerbelastung in Deutschland, den Staaten der EU und anderen wichtigen Staaten bei unbeschränkter und beschränkter Steuerpflicht : Dienstleistungsauftrag des BMF (Projek...
Büttner, Thiess; Scheffler, Wolfram; Spengel, Christoph; … - 2004
Persistent link: https://www.econbiz.de/10010503703
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The effective average tax burden in the European Union and the USA : a computer-based calculation and comparison with the model of the European tax analyzer
Jacobs, Otto H.; Spengel, Christoph - 1999
In this paper we present a computer-based model (so-called European Tax Analyzer) for the international computation and comparison of company tax burdens. The methodology follows the forward-looking concepts for the measurement of effective average tax rates (EATR) on the basis of a model-firm....
Persistent link: https://www.econbiz.de/10011443402
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Effective marginal tax rates for US investors in Germany and Europe : an analysis of recent tax reforms in Germany
Spengel, Christoph - 1999
which can affect cross-border location, investment and financing decisions. Moreover, recent reform proposals in Germany are … likely to have an impact both on investment patterns and financing decisions of US multinationals in Germany. …
Persistent link: https://www.econbiz.de/10011443408
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The effective average tax burden in the European Union and the USA : a computer-based calculation and comparison with the model of the European tax analyzer
Jacobs, Otto H.; Spengel, Christoph - 1999
In this paper we present a computer-based model (so-called European Tax Analyzer) for the international computation and comparison of company tax burdens. The methodology follows the forward-looking concepts for the measurement of effective average tax rates (EATR) on the basis of a model-firm....
Persistent link: https://www.econbiz.de/10013428279
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Effective marginal tax rates for US investors in Germany and Europe : an analysis of recent tax reforms in Germany
Spengel, Christoph - 1999
which can affect cross-border location, investment and financing decisions. Moreover, recent reform proposals in Germany are … likely to have an impact both on investment patterns and financing decisions of US multinationals in Germany. …
Persistent link: https://www.econbiz.de/10013428280
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Common Corporate Tax Base (CC(C)TB) and determination of taxable income : an international comparison
Spengel, Christoph (ed.) - 2012
Persistent link: https://www.econbiz.de/10014010671
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Effective tax burden in Europe : current situation, past developments and simulations of reforms ; with 39 tables
Jacobs, Otto H.; Spengel, Christoph - 2002
Persistent link: https://www.econbiz.de/10001648920
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Anwendung von IAS in der EU : Zukunft des Maßgeblichkeitsprinzips und Steuerbelastung
Oestreicher, Andreas; Spengel, Christoph - In: Recht der internationalen Wirtschaft : RIW ; … 47 (2001) 12, pp. 889-902
Persistent link: https://www.econbiz.de/10001628410
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Unternehmensgewinne und -steuerbelastung im internationalen Vergleich : Indikator der Leistungsfähigkeit?
Spengel, Christoph - In: Ökonomische Leistungsfähigkeit Deutschlands : …, (pp. 91-113). 2004
Persistent link: https://www.econbiz.de/10002408088