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European Union - The Taxation of Hidden Reserves under the Common Consolidated Corporate Tax Base
Schreiber, Ulrich - In: European taxation : official journal of the … 49 (2009) 2, pp. 84-91
Persistent link: https://www.econbiz.de/10008211869
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European Union - Tax Harmonization in Europe: The Determination of Corporate Taxable Income in the Member States - In relation to this topic, the authors consider the purpose of ta...
Oestreicher, Andreas; Spengel, Christoph - In: European taxation : official journal of the … 47 (2007) 10, pp. 437-451
Persistent link: https://www.econbiz.de/10007872430
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CANADA-UNITED STATES-EUROPEAN UNION: TAXATION OF CORPORATIONS IN CANADA: A COMPARISON OF TAX BURDENS WITH THE UNITED STATES AND SELECTED MEMBER STATES OF THE EUROPEAN UNION USING T...
Stetter, Thorsten; Spengel, Christoph - In: European taxation : official journal of the … 46 (2006) 7, pp. 307-316
Persistent link: https://www.econbiz.de/10007274808
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CANADA-UNITED STATES-EUROPEAN UNION: TAXATION OF CORPORATIONS IN CANADA: A COMPARISON OF TAX BURDENS WITH THE UNITED STATES AND SELECTED MEMBER STATES OF THE EUROPEAN UNION USING T...
Stetter, Thorsten; Spengel, Christoph - In: European taxation : official journal of the … 46 (2006) 8, pp. 364-374
Persistent link: https://www.econbiz.de/10007283933
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EUROPEAN UNION - COMPANY TAXATION IN THE NEW MEMBER STATES: IMPACT ON LOCATION DECISIONS BY MULTINATIONALS - This article aims at quantifying the effective levels of company taxati...
Finkenzeller, Martin; Spengel, Christoph - In: European taxation : official journal of the … 44 (2004) 8, pp. 342-353
Persistent link: https://www.econbiz.de/10006880281
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GERMANY: DIRECT TAX PROVISIONS POTENTIALLY INCOMPATIBLE WITH EC LAW -- A CHECKLIST FOR PRACTITIONERS - An overview is provided of direct tax provisions in Germany that are question...
Kessler, Wolfgang; Spengel, Christoph - In: European taxation : official journal of the … 43 (2003) 10, pp. 355-366
Persistent link: https://www.econbiz.de/10006885912
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Taxation of corporations in Canada : a comparison of tax burdens with the United States and selected member states of the European Union using the European tax analyzer - part 1
Stetter, Thorsten; Spengel, Christoph - In: European taxation : official journal of the … 46 (2006) 7, pp. 307-316
Persistent link: https://www.econbiz.de/10003341664
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Taxation of corporations in Canada : a comparison of tax burdens with the United States and selected member states of the European Union using the European tax analyzer - part 2
Stetter, Thorsten; Spengel, Christoph - In: European taxation : official journal of the … 46 (2006) 8, pp. 364-374
Persistent link: https://www.econbiz.de/10003358222
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Tax harmonization in Europe : the determination of corporate taxable income in the member states
Oestreicher, Andreas; Spengel, Christoph - In: European taxation : official journal of the … 47 (2007) 10, pp. 437-451
Persistent link: https://www.econbiz.de/10003576275
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Company taxation in the new member states : impact on location decisions by multinationals
Finkenzeller, Martin; Spengel, Christoph - In: European taxation : official journal of the … 44 (2004) 8, pp. 342-354
Persistent link: https://www.econbiz.de/10002180697