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~subject:"EU-Steuerrecht"
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Search: subject:"Corporate income tax"
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EU-Steuerrecht
Körperschaftsteuer
5,455
Corporate income tax
5,290
Unternehmensbesteuerung
2,037
Corporate taxation
2,036
Theorie
1,070
Theory
1,069
Deutschland
941
Germany
834
Multinationales Unternehmen
751
USA
749
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742
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709
Einkommensteuer
703
Income tax
659
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651
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647
EU-Staaten
633
EU countries
632
Steuerwirkung
611
Tax effects
598
Steuervergünstigung
481
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480
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403
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399
Auslandsinvestition
338
Kapitalertragsteuer
338
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337
Besteuerungsverfahren
336
Taxation procedure
336
Capital income tax
335
Doppelbesteuerung
326
Steuerwettbewerb
324
Tax competition
323
Double taxation
317
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302
Welt
298
World
294
EU tax law
276
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82
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39
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10
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1
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4
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Spengel, Christoph
22
Oestreicher, Andreas
14
Mooij, Ruud A. de
6
Scheffler, Wolfram
6
Chen, Shu-Chien
5
D'Andria, Diego
5
Devereux, Michael P.
5
Gérard, Marcel
5
McLure, Charles E.
5
Nerudová, Danuše
5
Zinn, Benedikt
5
Cnossen, Sijbren
4
Matenaer, Sebastian
4
Mintz, Jack M.
4
Nicodème, Gaëtan
4
Niemann, Rainer
4
Ortmann-Babel, Martina
4
Petutschnig, Matthias
4
Reister, Timo
4
Schreiber, Ulrich
4
Avi-Yonah, Reuven S.
3
Bäumer, Michaela
3
Cobham, Alex
3
Englisch, Joachim
3
Heinemann, Friedrich
3
Jacobs, Otto H.
3
Jones, Chris
3
Martini, Jan T.
3
Osterloh, Steffen
3
Pontikakis, Dimitrios
3
Simons, Dirk
3
Skonieczna, Agnieszka
3
Solilova, Veronika
3
Sørensen, Peter Birch
3
Temouri, Yama
3
Weiner, Joann Martens
3
Ager, Marcus
2
Aujean, Michel
2
Barrios Cobos, Salvador
2
Brøchner, Jens
2
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3
Verlag Dr. Kovač
2
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1
Deloitte, Haskins, Sells
1
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1
Europäisches Parlament / Generaldirektion Interne Politikbereiche der Union / Referat Europäischer Mehrwert
1
Ifst
1
Universität Hohenheim
1
Universität Mannheim
1
Zentrum für Europäische Wirtschaftsforschung
1
ifst-Jahrestagung <2017, Berlin>
1
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International tax and public finance
9
Steuer, Wirtschaft und Recht : SWR
9
ZEW discussion papers
7
Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre
6
SpringerLink / Bücher
6
Transfer : European review of labour and research ; quarterly review of the ETUI Research Department
6
Hefte zur internationalen Besteuerung
5
Schriftenreihe Betriebswirtschaftliche Steuerlehre in Forschung und Praxis
5
CESifo working papers
4
Ekonomický časopis : časopis pre ekonomickú teóriu, hospodársku politiku, spoločensko-ekonomické prognózovanie
4
Grundfragen der Gruppenbesteuerung
4
World tax journal : WTJ
4
ZEW - Centre for European Economic Research Discussion Paper
4
A common consolidated corporate tax base for Europe
3
CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute
3
Einnahmen- und Steuerpolitik in Europa : Herausforderungen und Chancen
3
Kom / Kommission der Europäischen Gemeinschaften
3
CESifo Forum
2
CESifo forum : a bi-monthly journal on European economic issues
2
CPB discussion paper
2
Cege-Schriften
2
Central European economic journal
2
EUCOTAX series on European taxation
2
Economie & prévision : EP
2
European economy / Economic papers
2
European taxation : official journal of the Confédération Fiscale Européenne
2
Europäische Hochschulschriften / 2
2
Fachbuch Steuern
2
Festschrift für Wolfram Reiss zum 65. Geburtstag
2
Fiscal studies : the journal of the Institute for Fiscal Studies
2
Ifo-Schnelldienst
2
Institut Finanzen und Steuern : ifst
2
JRC working papers on taxation and structural reforms
2
Journal of business economics and management
2
Journal of international accounting auditing & taxation
2
Springer eBook Collection / Business and Economics
2
Steuerfragen der Wirtschaft
2
Taxation papers : working paper
2
WU international taxation research paper series : research papers
2
Working paper series
2
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ECONIS (ZBW)
274
EconStor
1
RePEc
1
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1
Corporate taxation in the European Union : the role of intangibles in the formulary apportionment
Mlčúchová, Markéta
- In:
Národohospodářský obzor : časopis věnovaný …
23
(
2023
)
3
,
pp. 181-201
This paper seeks to contribute to the current debate on EU-wide corporate taxation, steered by the impending Proposal by the European Commission on a new framework for the taxation of income of businesses in Europe. The objective of this paper is to verify whether the inclusion of intangible...
Persistent link: https://www.econbiz.de/10014480136
Saved in:
2
Splitting of corporate taxes in Germany and formulaic distribution of a CCCTB : critical comparison
Müller-Thomczik, Sandra
;
Reiter, Lukas
- In:
Central European economic journal
9
(
2022
)
56
,
pp. 269-290
-standing system that apportions corporate taxes by splitting trade tax and
corporate
income
tax
. This conceptual study, presented at …
Persistent link: https://www.econbiz.de/10013502253
Saved in:
3
The voting of EU members for common consolidated corporate tax base and the tax benefits
Dąbroś, Wojciech
;
Kudła, Janusz
- In:
Central European economic journal
7
(
2020
)
54
,
pp. 56-71
This paper examines the relationship between the voting behaviour of European Parliament members on the Common Consolidated Corporate Tax Base (CCCTB) proposal and economic characteristics of their respective countries. We are concerned about the political and economy factors behind policy and...
Persistent link: https://www.econbiz.de/10012303655
Saved in:
4
Transparency and harmonization in international corporate taxation : empirical and analytical evidence on the effects of country-by-country reporting and of a common corporate tax...
Dutt, Verena K.
-
2021
Persistent link: https://www.econbiz.de/10012744915
Saved in:
5
An evaluation of the effects of the European Commission's proposals for the Common Consolidated Corporate Tax Base
Cobham, Alex
;
Janský, Petr
;
Jones, Chris
;
Temouri, Yama
- In:
Transnational corporations : investment and development
28
(
2021
)
1
,
pp. 29-50
Persistent link: https://www.econbiz.de/10012666179
Saved in:
6
An evaluation of the effects of the European commission's proposals for the common consolidated corporate tax base
Cobham, Alex
;
Janský, Petr
;
Jones, Chris
;
Temouri, Yama
-
2021
This paper evaluates the Common Consolidated Corporate Tax Base (CCCTB) recently proposed by the European Commission. We find that if the CCCTB is introduced as it is currently proposed (including loss consolidation), then it is likely to impose large tax revenue costs of about one fifth of the...
Persistent link: https://www.econbiz.de/10012509213
Saved in:
7
Taxing multinationals in Europe
Crivelli, Ernesto
;
Mooij, Ruud A. de
;
Vrijer, J. E. J. de
; …
-
2021
This paper aims to contribute to the European policy debate on
corporate
income
tax
reform in three ways. First, it …
Persistent link: https://www.econbiz.de/10012522587
Saved in:
8
Fair and simpler taxation supporting the recovery strategy : ways to lower compliance costs and improve EU corporate income taxation : European added value assessment : study
Saulnier, Jérôme
;
Garcia Munoz, Maria Mercedes
-
Europäisches Parlament / Generaldirektion Interne …
-
2021
Persistent link: https://www.econbiz.de/10012816910
Saved in:
9
An Evaluation of the Effects of the European Commission’s Proposals for the Common Consolidated Corporate Tax Base
Cobham, Alex
;
Jansky, Petr
;
Jones, Chris
;
Temouri, Yama
-
2021
This paper evaluates the Common Consolidated Corporate Tax Base (CCCTB) recently proposed by the European Commission. We find that if the CCCTB is introduced as it is currently proposed (including loss consolidation), then it is likely to impose large tax revenue costs of about one fifth of the...
Persistent link: https://www.econbiz.de/10013215842
Saved in:
10
Sharing the Benefits of the EU's Common Consolidated Corporate Tax Base within Corporate Groups
Petutschnig, Matthias
-
2023
- the current lockstep between
corporate
income
tax
law and company law will cease to exist. Yet, not only the proposed …
Persistent link: https://www.econbiz.de/10014263397
Saved in:
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