//--> //--> //--> //-->
Toggle navigation
Logout
Change account settings
EN
DE
ES
FR
A-Z
Beta
About EconBiz
News
Thesaurus (STW)
Research Skills
Help
EN
DE
ES
FR
My account
Logout
Change account settings
Login
Publications
Events
Your search terms
Search
Retain my current filters
person:"Endres, Dieter"
person:"Spengel, Christoph"
~person:"Marques, Mário"
~person:"Oestreicher, Andreas"
~person:"Weiner, Joann Martens"
~subject:"Gewinnverlagerung"
~subject:"Unternehmensbesteuerung"
~type_genre:"Article in journal"
Search options
All Fields
Title
Exact title
Subject
Author
Institution
ISBN/ISSN
Published in...
Publisher
Open Access only
Advanced
Search history
My EconBiz
Favorites
Loans
Reservations
Fines
You are here:
Home
Search: subject_exact:"EU countries"
Narrow search
Delete all filters
| 8 applied filters
Year of publication
From:
To:
Subject
All
Gewinnverlagerung
Unternehmensbesteuerung
EU countries
33
EU-Staaten
33
Corporate taxation
18
Corporate income tax
11
EU tax law
11
EU-Steuerrecht
11
Körperschaftsteuer
11
Steuerbelastung
10
Tax burden
10
Multinationales Unternehmen
7
Transnational corporation
7
Steuerwettbewerb
6
Tax competition
6
Besteuerungsverfahren
5
Deutschland
5
Germany
5
Steuerreform
5
Tax reform
5
Taxation procedure
5
Comparison
4
Doppelbesteuerung
4
Double taxation
4
Steuervermeidung
4
Tax avoidance
4
USA
4
United States
4
Vergleich
4
Auslandsinvestition
3
Foreign investment
3
Gewinnermittlung
3
IFRS
3
Profit determination
3
Steuerplanung
3
Steuerwirkung
3
Tax effects
3
Tax planning
3
Besteuerungsprinzip
2
Canada
2
Impact assessment
2
more ...
less ...
Online availability
All
Undetermined
6
Type of publication
All
Article
18
Type of publication (narrower categories)
All
Article in journal
Graue Literatur
29
Non-commercial literature
29
Arbeitspapier
21
Working Paper
21
Aufsatz in Zeitschrift
18
Aufsatz im Buch
7
Book section
7
Collection of articles of several authors
5
Sammelwerk
5
Hochschulschrift
4
Festschrift
2
Konferenzschrift
2
Amtsdruckschrift
1
Aufsatzsammlung
1
Bibliografie
1
Conference proceedings
1
Forschungsbericht
1
Government document
1
Systematic review
1
Thesis
1
Übersichtsarbeit
1
more ...
less ...
Language
All
English
13
German
5
Author
All
Endres, Dieter
Spengel, Christoph
Marques, Mário
Oestreicher, Andreas
Weiner, Joann Martens
Fuest, Clemens
8
Mooij, Ruud A. de
7
Overesch, Michael
7
Nerudová, Danuše
6
Devereux, Michael P.
5
Gérard, Marcel
5
Janský, Petr
5
Herzig, Norbert
4
Pinho, Carlos
4
Solilova, Veronika
4
Bettendorf, Leon
3
Cassette, Aurélie
3
Coppens, Carine
3
Dautzenberg, Norbert
3
Eggert, Wolfgang
3
Haufler, Andreas
3
Heinemann, Friedrich
3
Horst, Albert van der
3
Jacobs, Otto H.
3
Loretz, Simon
3
Nicodème, Gaëtan
3
Radaelli, Claudio M.
3
Riedel, Nadine
3
Roggeman, Annelies
3
Schratzenstaller, Margit
3
Schreiber, Ulrich
3
Van Cauwenberge, Philippe
3
Verleyen, Isabelle
3
Weichenrieder, Alfons J.
3
Andrejovska, Alena
2
Becker, Johannes
2
Clausing, Kimberly A.
2
Cnossen, Sijbren
2
D'Andria, Diego
2
Daly, Michael John
2
Elschner, Christina
2
more ...
less ...
Published in...
All
World tax journal : WTJ
4
FinanzArchiv : public finance analysis
2
National tax journal
2
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
1
CESifo forum : a bi-monthly journal on European economic issues
1
European taxation : official journal of the Confédération Fiscale Européenne
1
IFO-Studien : Zeitschrift für empirische Wirtschaftsforschung
1
Ifo-Schnelldienst
1
Journal of international accounting auditing & taxation
1
Perspektiven der Wirtschaftspolitik : eine Zeitschrift des Vereins für Socialpolitik ; PWP
1
Recht der internationalen Wirtschaft : RIW ; Betriebs-Berater international
1
Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF
1
Steuer und Wirtschaft : StuW ; Zeitschrift für die gesamten Steuerwissenschaften
1
more ...
less ...
Source
All
ECONIS (ZBW)
18
Showing
1
-
10
of
18
Sort
relevance
articles prioritized
date (newest first)
date (oldest first)
1
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
Saved in:
2
The effect of international income shifting on the link between real investment and corporate taxation
Marques, Mário
;
Pinho, Carlos
;
Montenegro, Tânia Menezes
- In:
Journal of international accounting auditing & taxation
36
(
2019
),
pp. 1-16
Persistent link: https://www.econbiz.de/10012117794
Saved in:
3
Addressing the debt-equity bias within a common consolidated corporate tax base (CCCTB) : possibilities, impact on effective tax rates and revenue neutrality
Spengel, Christoph
;
Heckemeyer, J. H.
;
Nicolay, Katharina
; …
- In:
World tax journal : WTJ
10
(
2018
)
2
,
pp. 165-191
Persistent link: https://www.econbiz.de/10012101988
Saved in:
4
Is transfer pricing strictness deterring profit shifting within multinationals? : empirical evidence from Europe
Marques, Mário
;
Pinho, Carlos
- In:
Accounting and business research : a research quarterly …
46
(
2016
)
7
,
pp. 703-730
Persistent link: https://www.econbiz.de/10011601133
Saved in:
5
Tax-treaty effects on foreign investment : evidence from European multinationals
Marques, Mário
;
Pinho, Carlos
- In:
FinanzArchiv : public finance analysis
70
(
2014
)
4
,
pp. 527-555
Persistent link: https://www.econbiz.de/10011447077
Saved in:
6
A common corporate tax base for Europe : an impact assessment of the draft council directive on a CC(C)TB
Spengel, Christoph
;
Ortmann-Babel, Martina
;
Zinn, Benedikt
- In:
World tax journal : WTJ
4
(
2012
)
3
,
pp. 185-221
Persistent link: https://www.econbiz.de/10009690062
Saved in:
7
The revenue consequences of using a common consolidated corporate tax base to determine taxable income in the EU member states
Oestreicher, Andreas
;
Koch, Reinald
- In:
FinanzArchiv : public finance analysis
67
(
2011
)
1
,
pp. 64-102
Persistent link: https://www.econbiz.de/10009157561
Saved in:
8
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
Saved in:
9
Besteuerungsprinzipien und effecktive Unternehmenssteuerbelastungen in der Europäischen Union : regelt sich die EU-weite Steuerharmonisierung von selbst?
Elschner, Christina
;
Heckemeyer, Jost H.
;
Spengel, Christoph
- In:
Perspektiven der Wirtschaftspolitik : eine Zeitschrift …
12
(
2011
)
1
,
pp. 47-71
Persistent link: https://www.econbiz.de/10009129750
Saved in:
10
Common corporate tax base and effective tax burdens in the EU Member States
Oestreicher, Andreas
;
Reister, Timo
;
Spengel, Christoph
- In:
World tax journal : WTJ
1
(
2009
)
1
,
pp. 46-66
Persistent link: https://www.econbiz.de/10003925064
Saved in:
1
2
Next
Last
Results per page
10
25
50
100
250
A service of the
zbw
×
Loading...
//-->