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person:"Endres, Dieter"
person:"Spengel, Christoph"
~person:"Marques, Mário"
~person:"Oestreicher, Andreas"
~subject:"Gewinnverlagerung"
~subject:"Unternehmensbesteuerung"
~type_genre:"Article in journal"
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Gewinnverlagerung
Unternehmensbesteuerung
EU countries
29
EU-Staaten
29
Corporate taxation
15
EU tax law
10
EU-Steuerrecht
10
Steuerbelastung
10
Tax burden
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7
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Endres, Dieter
Spengel, Christoph
Marques, Mário
Oestreicher, Andreas
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
Weiner, Joann Martens
3
Andrejovska, Alena
2
Becker, Johannes
2
Clausing, Kimberly A.
2
Cnossen, Sijbren
2
D'Andria, Diego
2
Daly, Michael John
2
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2
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World tax journal : WTJ
4
FinanzArchiv : public finance analysis
2
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
1
European taxation : official journal of the Confédération Fiscale Européenne
1
Ifo-Schnelldienst
1
Journal of international accounting auditing & taxation
1
National tax journal
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
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ECONIS (ZBW)
15
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1
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10
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15
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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
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