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~language:"eng"
~language:"nld"
~person:"Spengel, Christoph"
~subject:"Europäische Union"
~subject:"Steuerbelastung"
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Search: ("EU-Staaten" OR "Handelskonflikt" OR "Industriesubvention" OR "Luftfahrtindustrie" OR "USA" OR "WTO-Regeln") AND NOT isPartOf:Wirtschaftsdienst
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46
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Spengel, Christoph
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1
EU Company Taxation in Case of a Common Tax Base
Jacobs, Otto H.
;
Spengel, Christoph
;
Stetter, Thorsten
; …
-
2018
Netherlands, Poland, Slovakia, the United Kingdom, and the
USA
). Therefore, certain provisions of IAS/IFRS were considered as a …
Persistent link: https://www.econbiz.de/10014063244
Saved in:
2
The EU's new era of "fair company taxation" : the impact of DEBRA and Pillar Two on the EU Member States' effective tax rates
Gschossmann, Emilia
;
Heckemeyer, Jost H.
;
Müller, Jessica
-
2024
-
This version: 7 March 2024
The European Commission recently implemented the minimum tax directive (Pillar Two) to ensure that corporate profits are at least taxed at 15%. At the same time, it proposed a legislative initiative aimed at reducing the tax-induced distortions between debt and equity financing (debt-equity bias...
Persistent link: https://www.econbiz.de/10014504801
Saved in:
3
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/10010297652
Saved in:
4
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
Saved in:
5
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
Saved in:
6
Common Corporate Tax Base and Effective Tax Burdens in the EU Member States
Oestreicher, Andreas
;
Reister, Timo
;
Spengel, Christoph
-
2023
This article assesses the impact of a Common Corporate Tax Base (CCTB) as promoted by the European Commission and the related working groups on the effective tax burdens of companies in all 27 EU Member States. The results shall help to evaluate the economic consequences of introducing a...
Persistent link: https://www.econbiz.de/10014263689
Saved in:
7
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
Saved in:
8
EU Company Taxation in Case of a Common Tax Base: A Computer-based Calculation and Comparison Using the Enhanced Model of the European Tax Analyzer
Stetter, Thorsten
;
Spengel, Christoph
;
Jacobs, Otto H.
; …
-
2005
Netherlands, Poland, Slovakia, the United Kingdom, and the
USA
). Therefore, certain provisions of IAS/IFRS were considered as a …
Persistent link: https://www.econbiz.de/10010297444
Saved in:
9
EU company taxation in case of a common tax base : a computer-cased calcualtion and comparison using the enhanced model of the European tax analyzer
Jacobs, Otto H.
;
Spengel, Christoph
;
Stetter, Thorsten
; …
-
2005
Netherlands, Poland, Slovakia, the United Kingdom, and the
USA
). Therefore, certain provisions of IAS/IFRS were considered as a …
Persistent link: https://www.econbiz.de/10002905889
Saved in:
10
Effective marginal tax rates for US investors in Germany and Europe : an analysis of recent tax reforms in Germany
Spengel, Christoph
-
1999
In this paper the impact of the corporate tax systems of the 15 EU-member states on the investment and the financing decision of an US multinational corporation is analysed. The calculation of the resulting effective marginal tax rates (EMTR) closely follow the model of King and Fullerton. There...
Persistent link: https://www.econbiz.de/10010297653
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