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person:"Spengel, Christoph"
~person:"Gérard, Marcel"
~person:"Osterloh, Steffen"
~type_genre:"Aufsatz in Zeitschrift"
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Search: subject_exact:"EU-Steuerrecht"
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EU tax law
16
EU-Steuerrecht
16
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15
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9
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9
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Spengel, Christoph
Gérard, Marcel
Osterloh, Steffen
McLure, Charles E.
10
Cnossen, Sijbren
8
Devereux, Michael P.
6
Mooij, Ruud A. de
6
Nerudová, Danuše
6
Heinemann, Friedrich
5
Haufler, Andreas
4
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4
Schratzenstaller, Margit
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World tax journal : WTJ
6
European taxation : official journal of the Confédération Fiscale Européenne
2
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1
Economie & prévision : EP
1
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1
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Revue économique : revue bimestrielle
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The review of international organizations
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Zeitschrift für Staats- und Europawissenschaften : ZSE ; der öffentliche Sektor im internationalen Vergleich
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ECONIS (ZBW)
16
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1
IP box regimes and multinational enterprises : does nexus pay off?
Müller, Jessica M.
;
Spengel, Christoph
;
Steinbrenner, …
- In:
World tax journal : WTJ
14
(
2022
)
1
,
pp. 75-112
Persistent link: https://www.econbiz.de/10013345926
Saved in:
2
One directive, several transpositions : a cross-country evaluation of the national implementation of DAC6
Casi-Eberhard, Elisa
;
Chen, Xiao
;
Orlic, Mark Dinko
; …
- In:
World tax journal : WTJ
13
(
2021
)
1
,
pp. 63-81
Persistent link: https://www.econbiz.de/10013166480
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
The political economy of corporate tax harmonization : why do European politicians (dis)like minimum tax rates?
Osterloh, Steffen
;
Heinemann, Friedrich
- In:
European journal of political economy
29
(
2013
),
pp. 18-37
Persistent link: https://www.econbiz.de/10009726290
Saved in:
5
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:
6
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:
7
Who's afraid of an EU tax and why? :revenue system preferences in the European Parliament
Heinemann, Friedrich
;
Mohl, Philipp
;
Osterloh, Steffen
- In:
The review of international organizations
4
(
2009
)
1
,
pp. 73-99
Persistent link: https://www.econbiz.de/10003834714
Saved in:
8
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:
9
The EU tax revisited : should there be one? - And will there be one?
Osterloh, Steffen
;
Heinemann, Friedrich
;
Mohl, Philipp
- In:
Zeitschrift für Staats- und Europawissenschaften : ZSE …
6
(
2008
)
3
,
pp. 444-475
Persistent link: https://www.econbiz.de/10003773798
Saved in:
10
International tax consolidation in the European Union : evidence of heterogeneity
Princen, Savina
;
Gérard, Marcel
- In:
European taxation : official journal of the …
48
(
2008
)
4
,
pp. 174-185
Persistent link: https://www.econbiz.de/10003694251
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