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Multinational firms in tax havens : corporate motives, regulatory countermeasures, and recent statistics
Olbert, Marcel; Spengel, Christoph; Weck, Stefan - 2023 - This version: 27 July 2023
We investigate multinational firms' activities in tax havens and regulatory efforts to curb these activities in three steps. First, we discuss the evolution of information exchange and disclosure regimes among tax authorities, with a focus on the recent Countryby-Country (CbC) reporting regimes,...
Persistent link: https://www.econbiz.de/10014367377
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Multinational firms in tax havens: Corporate motives, regulatory countermeasures, and recent statistics
Olbert, Marcel; Spengel, Christoph; Weck, Stefan - 2023
We investigate multinational firms' activities in tax havens and regulatory efforts to curb these activities in three steps. First, we discuss the evolution of information exchange and disclosure regimes among tax authorities, with a focus on the recent Countryby-Country (CbC) reporting regimes,...
Persistent link: https://www.econbiz.de/10014376033
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Taxation, R&D tax incentives and patent application in Europe
Ernst, Christof; Spengel, Christoph - 2011
The focus of this paper is on effects from tax incentives for research and development inputs (R&D) and corporate income tax on business R&D and patenting behaviour. First, we provide a theoretical discussion of tax planning with R&D and intellectual property (IP) ownership. Further, we employ...
Persistent link: https://www.econbiz.de/10010304457
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Modelle einer Konzernbesteuerung für Deutschland und Europa
Oestreicher, Andreas; Scheffler, Wolfram; Spengel, Christoph - 2008 - 1. Auflage
Persistent link: https://www.econbiz.de/10003646659
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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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IFRS als Ausgangspunkt der steuerlichen Gewinnermittlung in der Europäischen Union : Steuerbelastungskonsequenzen im Länder- und Branchenvergleich
Spengel, Christoph - In: Der Betrieb 59 (2006) 13, pp. 681-687
Persistent link: https://www.econbiz.de/10003309030
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Achieving a common consolidated corporate tax base in the EU
Gammie, Malcolm; Giannini, Silvia; Klemm, Alexander; … - 2005
Persistent link: https://www.econbiz.de/10003338547
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Steuerliche Förderung von Forschung und Entwicklung in Deutschland : Handlungsbedarf und Reformoptionen
Spengel, Christoph - In: Ifo Dresden berichtet 16 (2009) 3, pp. 34-36
Die Mitgliedstaaten der EUROPÄISCHEN UNION (EU) haben sich im Rahmen der Lissabon-Strategie das Ziel gesetzt, die …. Deutschland liegt mit einem Anteil der FuE-Aufwendungen von 2,54 % des BIP innerhalb der EU-Mitgliedstaaten nur auf dem dritten … Rang. Zur Erreichung des Lissabon-Ziels schlägt die EU-Kommission u. a. eine steuerliche Breitenförderung von Forschung und …
Persistent link: https://www.econbiz.de/10003851718
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Tax harmonisation in Europe : the determination of corporate taxable income in the EU member states
Oestreicher, Andreas (contributor);  … - 2007
the EU-wide activities of multinationals as proposed by the European Commission. Second, we estimate the consequences on … the effective levels of company tax burdens in selected EU member states if IFRS are considered as a tool for defining the …
Persistent link: https://www.econbiz.de/10003480047
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How to reform taxation of corporate groups in Europe
Oestreicher, Andreas; Spengel, Christoph; Koch, Reinald - In: World tax journal : WTJ 3 (2011) 1, pp. 5-38
Persistent link: https://www.econbiz.de/10008901970