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~person:"Bräutigam, Rainer"
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European Court of Justice
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Controlled Foreign Company Rules
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Bräutigam, Rainer
Höpner, Martin
9
Hefeker, Carsten
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Voigt, Stefan
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Fiscal studies : the journal of the Institute for Fiscal Studies
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Decline of CFC rules and rise of IP boxes: How the ECJ affects tax competition and economic distortions in Europe
Bräutigam, Rainer
;
Spengel, Christoph
;
Streif, Frank
-
2015
The
European
Court
of
Justice
(ECJ) has become an influential player in the field of direct taxation in the European …
Persistent link: https://www.econbiz.de/10011307506
Saved in:
2
Decline of CFC rules and rise of IP boxes : how the ECJ affects tax competition and economic distortions in Europe
Bräutigam, Rainer
;
Spengel, Christoph
;
Streif, Frank
-
2015
The
European
Court
of
Justice
(ECJ) has become an influential player in the field of direct taxation in the European …
Persistent link: https://www.econbiz.de/10011308405
Saved in:
3
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:
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