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Der EU-Vorschlag zum Country-by-Country Reporting im Internet : Kosten, Nutzen, Konsequenzen

Dutt, Verena; Spengel, Christoph; Vay, Heiko - Stiftung Familienunternehmen; Zentrum für Europäische … - 2017

Persistent link: https://www.econbiz.de/10011764213

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

Grenzüberschreitende Geschäftstätigkeit und effektive Steuerbelastung nach der deutschen Steuerreform

Spengel, Christoph - In: Schmalenbachs Zeitschrift für betriebswirtschaftliche … 54 (2002) 8, pp. 710-742

Persistent link: https://www.econbiz.de/10001718099

Nachtrag : sollte die Unternehmensbesteuerung innerhalb der EU harmonisiert werden?

Spengel, Christoph; Eggert, Wolfgang - In: Ifo-Schnelldienst 57 (2004) 13, pp. 3-8

Ergänzend zu dem im ifo Schnelldienst 11/2004 diskutierten Thema "Sollte die Unternehmensbesteuerung innerhalb der EU harmonisiert werden?" plädiert Prof. Dr. Christoph Spengel, Universität Gießen, für eine Angleichung der effektiven Unternehmenssteuerbelastungen innerhalb der EU. Dazu...

Persistent link: https://www.econbiz.de/10002126123

Moving forward with tax sustainability reporting in the EU : a quantitative descriptive analysis

Kopetzki, Leonie C.; Spengel, Christoph; Weck, Stefan - In: World tax journal : WTJ 15 (2023) 2, pp. 291-320

Persistent link: https://www.econbiz.de/10014425577

Cross-border tax evasion after the common reporting standard : game over?

Casi-Eberhard, Elisa; Spengel, Christoph; Stage, … - In: Journal of public economics 190 (2020), pp. 1-22

Persistent link: https://www.econbiz.de/10012584764

Common Corporate Tax Base (CC(C)TB) and determination of taxable income : an international comparison

Spengel, Christoph (ed.) - 2012

Persistent link: https://www.econbiz.de/10014010671

Common Corporate Tax Base in the EU : Impact on the Size of Tax Bases and Effective Tax Burdens

Spengel, Christoph - 2012

The European Commission envisages putting forward a proposal for a tax reform that would allow improving the efficiency and simplicity of the corporate income tax systems. This report assesses the impact of a Common Corporate Tax Base (CCTB) on the size of the corporate tax bases of EU...

Persistent link: https://www.econbiz.de/10014015537

Effective Tax Burden in Europe : Current Situation, Past Developments and Simulations of Reforms

Jacobs, Otto H. - 2002

This book summarises the results of a study on behalf of the European Commission. It presents estimates of effective average tax rates (EATR) in five EU Member States plus the USA. The main aim is to compare EATR on domestic investments by companies. A secondary aim is to work out the impact of...

Persistent link: https://www.econbiz.de/10013518849

Taxing the digital economy : investor reaction to the european commission's digital tax proposals

Klein, Daniel; Ludwig, Christopher; Spengel, Christoph - In: National tax journal 75 (2022) 1, pp. 61-92

Persistent link: https://www.econbiz.de/10013253283