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person:"Laudati, Laraine L."
~person:"Spengel, Christoph"
~person:"Stehrer, Robert"
~subject:"Besteuerungsverfahren"
~type:"article"
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Besteuerungsverfahren
EU countries
60
EU-Staaten
60
Corporate taxation
18
Unternehmensbesteuerung
18
Steuerbelastung
17
Tax burden
17
EU tax law
11
EU-Steuerrecht
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Comparison
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Laudati, Laraine L.
Spengel, Christoph
Stehrer, Robert
Nerudová, Danuše
6
Scheffler, Wolfram
4
Solilova, Veronika
3
Coppens, Carine
2
D'Andria, Diego
2
Gläser, Lars
2
Halla, Martin
2
Herzig, Norbert
2
Kahle, Holger
2
McLure, Charles E.
2
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2
Oestreicher, Andreas
2
Roggeman, Annelies
2
Runkel, Marco
2
Solilová, Veronika
2
Steinbach, Armin
2
Van Cauwenberge, Philippe
2
Verleyen, Isabelle
2
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1
Alamo Cerrillo, Raquel
1
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1
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1
Aujean, Michel
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1
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1
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World tax journal : WTJ
2
A common consolidated corporate tax base for Europe
1
Controlling & Management review / Sonderheft : ZfCM : Zeitschrift für Controlling & Management
1
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ECONIS (ZBW)
4
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Moving forward with tax sustainability reporting in the EU : a quantitative descriptive analysis
Kopetzki, Leonie C.
;
Spengel, Christoph
;
Weck, Stefan
- In:
World tax journal : WTJ
15
(
2023
)
2
,
pp. 291-320
Persistent link: https://www.econbiz.de/10014425577
Saved in:
2
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:
3
Concept and necessity of a common tax base : an academic introduction
Spengel, Christoph
- In:
A common consolidated corporate tax base for Europe
,
(pp. 1-47)
.
2008
Persistent link: https://www.econbiz.de/10003709852
Saved in:
4
Rechnungslegung nach IFRS - Konsequenzen für die Besteuerung
Spengel, Christoph
- In:
Controlling & Management review / Sonderheft : ZfCM : …
(
2004
)
2
,
pp. 130-140
Persistent link: https://www.econbiz.de/10002233706
Saved in:
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