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person:"Endres, Dieter"
person:"Spengel, Christoph"
~person:"Eijffinger, Sylvester C. W."
~person:"Verleyen, Isabelle"
~subject:"EU tax law"
~type_genre:"Aufsatz in Zeitschrift"
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Endres, Dieter
Spengel, Christoph
Eijffinger, Sylvester C. W.
Verleyen, Isabelle
McLure, Charles E.
10
Cnossen, Sijbren
8
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6
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World tax journal : WTJ
6
Journal of business economics and management
2
De economist : Netherlands economic review ; quarterly review of the Royal Netherlands Economic Association
1
Die Betriebswirtschaft : DBW
1
European taxation : official journal of the Confédération Fiscale Européenne
1
Ifo-Schnelldienst
1
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ECONIS (ZBW)
12
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1
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:
2
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:
3
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:
4
Did the economic impact of a common consolidated Corporate Tax Base (CCCTB) affect the voting behaviour of the members of the European Parliament?
Roggeman, Annelies
;
Verleyen, Isabelle
;
Van …
- In:
De economist : Netherlands economic review ; quarterly …
163
(
2015
)
1
,
pp. 1-23
Persistent link: https://www.econbiz.de/10011414052
Saved in:
5
Impact of a common corporate tax base on the effective tax burden in Belgium
Roggeman, Annelies
;
Verleyen, Isabelle
;
Van …
- In:
Journal of business economics and management
15
(
2014
)
3
,
pp. 530-543
Persistent link: https://www.econbiz.de/10010376585
Saved in:
6
The Eu apportionment formula : insights from a business case
Roggeman, Annelies
;
Verleyen, Isabelle
;
Van …
- In:
Journal of business economics and management
14
(
2013
)
2
,
pp. 235-251
Persistent link: https://www.econbiz.de/10009738896
Saved in:
7
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:
8
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:
9
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:
10
Tax harmonization in Europe : the determination of corporate taxable income in the member states
Oestreicher, Andreas
;
Spengel, Christoph
- In:
European taxation : official journal of the …
47
(
2007
)
10
,
pp. 437-451
Persistent link: https://www.econbiz.de/10003576275
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