Narrow search
Showing 1 - 10 of 23
Cover Image
Effective tax levels using the Devereux/Griffith methodology : Project for the EU Commission TAXUD/2018/DE/307 : Intermediary report 2018
Spengel, Christoph; Schmidt, Frank; Heckemeyer, Jost H.; … - Zentrum für Europäische Wirtschaftsforschung - 2018
Ziel dieser Studie ist es, für die 28 EU-Staaten sowie die Schweiz, Norwegen, Republik Mazedonien, Türkei, USA, Kanada …
Persistent link: https://www.econbiz.de/10011998104
Cover Image
Effective tax levels using the Devereux/Griffith methodology : Project for the EU Commission TAXUD/2013/CC/120 : final report
Spengel, Christoph; Schmidt, Frank; Heckemeyer, Jost H.; … - Zentrum für Europäische Wirtschaftsforschung - 2016
Persistent link: https://www.econbiz.de/10011662294
Cover Image
Effective tax levels using the Devereux/Griffith methodology : Project for the EU Commission TAXUD/2013/CC/120 : intermediate report 2015
Spengel, Christoph; Endres, Dieter; Finke, Katharina; … - Zentrum für Europäische Wirtschaftsforschung - 2015
Persistent link: https://www.econbiz.de/10011662319
Cover Image
Die Entwicklung der Vermögensteuer im internationalen Vergleich
Bräutigam, Rainer; Schwab, Thomas; Spengel, Christoph; … - Stiftung Familienunternehmen; Zentrum für Europäische … - 2017
Persistent link: https://www.econbiz.de/10011663031
Cover Image
Effective tax levels using the Devereux/Griffith methodology : project for the EU Commission TAXUD/2019/DE/312 : final report 2019
Spengel, Christoph; Schmidt, Frank; Heckemeyer, Jost H.; … - ZEW; Price Waterhouse Coopers - 2019
Ziel dieser Studie ist es, für die 28 EU-Staaten sowie die Schweiz, Norwegen, Republik Mazedonien, Türkei, USA, Kanada …
Persistent link: https://www.econbiz.de/10012237155
Cover Image
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
Cover Image
Common Corporate Tax Base (CCTB) and Effective Tax Burdens in the EU Member States
Reister, Timo; Spengel, Christoph; Oestreicher, Andreas - 2009
related Working Groups on the effective tax burdens of companies in all 27 EU member states. The results shall help to … evaluate the economic consequences of introducing a harmonized set of tax accounting rules for EU-based companies. The …, and loss relief. The proposed options for a CCTB are applied for average EU-27 corporations of different size as well as …
Persistent link: https://www.econbiz.de/10014206491
Cover Image
Ring-Fencing Digital Corporations : Investor Reaction to the European Commission’s Digital Tax Proposals
Klein, Daniel - 2019
avoidance, have a higher profit shifting potential, and for those with higher exposure to the EU. The market value of digital …
Persistent link: https://www.econbiz.de/10012858260
Cover Image
Tax Law and the Transfer of Start-up Losses : A European Overview and Categorization
Bührle, Theresa - 2019
provides an overview over the design and development of loss transfer restrictions in the EU28 over a time period of 19 years …
Persistent link: https://www.econbiz.de/10012862046
Cover Image
Country-by-Country Reporting : Tension between Transparency and Tax Planning
Evers, Maria - 2017
Aggressive tax planning efforts of highly profitable multinational companies (Base Erosion and Profit Shifting (BEPS)) have become the subject of intense public debate in recent years. As a response, several international initiatives and parties have called for more transparency in financial...
Persistent link: https://www.econbiz.de/10012963527