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~person:"Gérard, Marcel"
~person:"Spengel, Christoph"
~subject:"Transnational corporation"
~type_genre:"Aufsatz in Zeitschrift"
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Gérard, Marcel
Spengel, Christoph
Görg, Holger
22
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17
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16
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15
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14
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5
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5
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5
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5
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5
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4
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4
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4
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4
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CESifo economic studies : CESifo, a joint initiative of the University of Munich's Center for Economic Studies and the Ifo Institute
1
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1
Economie publique : revue de l'Institut d'Economie Publique
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ECONIS (ZBW)
6
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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
Decline of controlled foreign company rules and rise of intellectual property boxes : how the European court of justice affects tax competition and economic distortions in Europe
Bräutigam, Rainer
;
Spengel, Christoph
;
Streif, Frank
- In:
Fiscal studies : the journal of the Institute for …
38
(
2017
)
4
,
pp. 719-745
Persistent link: https://www.econbiz.de/10011792206
Saved in:
3
Reforming the taxation of multijurisdictional enterprises in Europe
Gérard, Marcel
- In:
CESifo economic studies : CESifo, a joint initiative of …
53
(
2007
)
2
,
pp. 329-361
the composition of the consolidating areaeither the entire European Union (
EU
) or some Member States within an Enhanced …
Persistent link: https://www.econbiz.de/10003505536
Saved in:
4
Stratégies des multinationales et recettes publiques sous des systèmes fiscaux alternatifs
Gérard, Marcel
- In:
Economie publique : revue de l'Institut d'Economie Publique
18/19
(
2006
)
1/2
,
pp. 91-117
Persistent link: https://www.econbiz.de/10003566624
Saved in:
5
L' imposition des entreprises multinationales en Europe : à propos d'un rapport de la Commission européenne
Gérard, Marcel
- In:
Revue économique : revue bimestrielle
54
(
2003
)
3
,
pp. 489-498
Persistent link: https://www.econbiz.de/10001761883
Saved in:
6
Comment la compensation internationale des pertes et la répartition proportionnelle des revenus imposables peuvent affecter les choix des multinationales et la concurrence fiscale
Gérard, Marcel
;
Weiner, Joann Martens
- In:
Economie & prévision : EP
173
(
2006
)
2
,
pp. 65-77
Persistent link: https://www.econbiz.de/10003404928
Saved in:
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