Search Results - person:"Spengel, Christoph"

Rethinking anti-tax avoidance measures in the European Union

Spengel, Christoph; Gaul, Johannes; Göbel, Alexander; … - 2026

Persistent link: https://www.econbiz.de/10015604819

More is not always better : an economic assessment of the EU's anti-avoidance tax framework

Koch, Reinald; Rehrl, Christoph; Spengel, Christoph - 2026

Over the past decade, the European Union has built a comprehensive supranational framework to combat corporate tax avoidance. This article provides the first integrated assessment of the EU's post-2015 anti-avoidance architecture, combining evidence on profit shifting by European multinationals,...

Persistent link: https://www.econbiz.de/10015670933

More is not always better: An economic assessment of the EU's anti-avoidance tax framework

Koch, Reinald; Rehrl, Christoph; Spengel, Christoph - 2026

Persistent link: https://www.econbiz.de/10015671670

Rethinking anti-tax avoidance measures in the European Union

Spengel, Christoph; Gaul, Johannes; Göbel, Alexander; … - 2026

This study examines the evolving landscape of anti-tax avoidance measures in the European Union (EU), focusing on the interplay between the Anti-Tax Avoidance Directive (ATAD), the EU Blacklist Code of Conduct on Business Taxation, various unilateral regulations, and the global minimum tax....

Persistent link: https://www.econbiz.de/10015590010

Impact of the global minimum tax on domestic tax legislation

Koch, Reinald; Ostermann, Leon; Spengel, Christoph - 2026

This paper examines how jurisdictions have responded to the introduction of the OECD Pillar Two framework and analyses the implications of these developments for international tax competition. Using a comprehensive dataset covering 223 tax systems, we examine the global implementation of Pillar...

Persistent link: https://www.econbiz.de/10016060043

Impact of the global minimum tax on domestic tax legislation

Koch, Reinald; Ostermann, Leon; Spengel, Christoph - 2026

Persistent link: https://www.econbiz.de/10016081306

OECD pillar two compliance costs: A quantitative assessment for EU-headquartered groups

Bray, Sean; Bunn, Daniel; Gaul, Johannes; Spengel, Christoph - 2025

Persistent link: https://www.econbiz.de/10015477990

QDMTTs leave geographic disparity between increased pillar two costs and revenues

Bray, Sean; Bunn, Daniel; Gaul, Johannes; Spengel, Christoph - 2025

Persistent link: https://www.econbiz.de/10015520160

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, … - 2025

Persistent link: https://www.econbiz.de/10015617068

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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

Book / Working Paper

OECD pillar two compliance costs : a quantitative assessment for EU-headquartered groups

Bray, Sean; Bunn, Daniel; Gaul, Johannes; Spengel, Christoph - 2025

This study examines the compliance costs of OECD Pillar Two, i.e., the “Global Minimum Tax,” for multinational enterprises headquartered in the European Union. Collecting data from chief financial officers and heads of finance or tax departments, we estimate compliance cost determinants and...

Persistent link: https://www.econbiz.de/10015473602