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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
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Rechnungslegung nach IFRS - Konsequenzen für die Besteuerung
Spengel, Christoph - In: Controlling & Management review / Sonderheft : ZfCM : … (2004) 2, pp. 130-140
Persistent link: https://www.econbiz.de/10002233706
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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
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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