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~person:"Spengel, Christoph"
~subject:"Transnational corporation"
~type_genre:"Aufsatz in Zeitschrift"
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Spengel, Christoph
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Fiscal studies : the journal of the Institute for Fiscal Studies
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World tax journal : WTJ
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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
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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
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