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Tax transparency and international tax avoidance - evidence from country-by-country reporting
Vay, Heiko - 2020
Persistent link: https://www.econbiz.de/10012500555
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Wettbewerbswirkungen der Körperschaftsteuer in Europa : Analyse und Reformvorschläge
Spengel, Christoph - In: Die Betriebswirtschaft : DBW 58 (1998) 3, pp. 348-368
Persistent link: https://www.econbiz.de/10001243520
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Norbert Herzig und die europäische Steuerharmonisierung
Spengel, Christoph - In: Unternehmensbesteuerung : Festschrift für Norbert …, (pp. 879-895). 2010
Persistent link: https://www.econbiz.de/10014564476
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The financing and taxation of corporations : a comparing analysis for the EC-member countries Germany, France and Great Britain
Jacobs, Otto H. - In: Intertax : international tax review (1993), pp. 4-15
Persistent link: https://www.econbiz.de/10001139284
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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
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Corporate taxes and economic inefficiency in Europe
Devereux, Michael P.; Lammersen, Lothar; Spengel, Christoph - In: Proceedings / 95th Annual Conference on Taxation : …, (pp. 226-235). 2003
Persistent link: https://www.econbiz.de/10002160327
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Tax Harmonisation in Europe - The Determination of Corporate Taxable Income in the EU Member States
Spengel, Christoph; Oestreicher, Andreas - 2008
The aim of this paper is twofold. First, we want to examine whether and if so, to what extent, the concept of International Financial Reporting Standards (IFRS) meets the requirements of a Common Consolidated Corporate Tax Base (CCCTB) for the EU-wide activities of multinationals as proposed by...
Persistent link: https://www.econbiz.de/10014049278
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Common Corporate Tax Base (CCTB) and Effective Tax Burdens in the EU Member States
Reister, Timo; Spengel, Christoph; Oestreicher, Andreas - 2009
The article assesses the impact of a Common Corporate Tax Base (CCTB) as promoted by the European Commission and the 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...
Persistent link: https://www.econbiz.de/10014206491
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Company taxation in the Asia-Pacific region, India, and Russia
Bartholmess, Alexandra - 2010
Persistent link: https://www.econbiz.de/10014006086