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Corporate taxes and economic inefficiency in Europe
Devereux, Michael P.; Lammersen, Lothar; Spengel, Christoph - In: Proceedings / 95th Annual Conference on Taxation : …, (pp. 226-235). 2003
Persistent link: https://www.econbiz.de/10002160327
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How to Reform Taxation of Corporate Groups in Europe
Oestreicher, Andreas; Spengel, Christoph; Koch, Reinald - 2023
There are at least two reasons why taxation of corporate groups in Europe calls for reform. Firstly, differences are to … the provisions currently prevailing in the taxation of corporate groups in Europe, in view of tax neutrality criteria and …
Persistent link: https://www.econbiz.de/10014263367
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A common consolidated corporate tax base for Europe
Schön, Wolfgang (ed.); Schreiber, Ulrich (contributor);  … - 2008
Persistent link: https://www.econbiz.de/10003666427
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Tax harmonisation in Europe : the determination of corporate taxable income in the EU member states
Oestreicher, Andreas (contributor);  … - 2007
The aim of this paper is twofold. First, we want to examine whether and if so, to what extent, the concept of International Financial Reporting Standards (IFRS) meets the requirements of a Common Consolidated Corporate Tax Base (CCCTB) for the EU-wide activities of multinationals as proposed by...
Persistent link: https://www.econbiz.de/10003480047
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Analysis of US corporate tax reform proposals and their effects for Europe and Germany : final report : update 2018
Spengel, Christoph; Heinemann, Friedrich; Olbert, Marcel; … - Zentrum für Europäische Wirtschaftsforschung - 2018
des Projektes ist es deshalb die Auswirkungen auf Europa insbesondere vor dem Hintergrund der sich durch die Reform …
Persistent link: https://www.econbiz.de/10011890387
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Fiscal policy in Europe : taxation, debt and direct democracy with multiple jurisdictions
Streif, Frank - 2016
Persistent link: https://www.econbiz.de/10011623741
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International taxation of expatriates : [survey of 20 tax and social security regimes and analysis of effective tax burdens on international assignments] ; executive summary
Jacobs, Otto H.; Endres, Dieter; Spengel, Christoph; … - 2005
Persistent link: https://www.econbiz.de/10010503701
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Effective tax levels using the Devereux Griffith methodology : project for the EU Commission TAXUD/2008/CC/099 ; report 2009
Devereux, Michael P.; Elschner, Christina; Endres, Dieter; … - 2009
Persistent link: https://www.econbiz.de/10010506184
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International taxation of expatriates : survey of 20 tax and sociale security regimes and analysis of effective tax burdens on international assignments
Jacobs, Otto H.; Endres, Dieter; Spengel, Christoph; … - 2005
Persistent link: https://www.econbiz.de/10003029547
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SME taxation in Europe: An empirical study of applied corporate income taxation for SMEs compared to large enterprises. CIP Programme 186/PP/ENT/CIP/12/F/S01C24
Spengel, Christoph; Hausemer, Pierre; Bergner, Sören; … - 2015
This report analyses tax incentives for SMEs in 20 EU countries and five non-EU countries between 2009-2013. Its findings and recommendations are based on a review of tax codes, modelling of tax burdens using two different models, a descriptive analysis of company financial ratios, and the...
Persistent link: https://www.econbiz.de/10011390417