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subject:"Germany"
type_genre:"Article in journal"
~language:"eng"
~person:"Spengel, Christoph"
~person:"Spiller, Achim"
~subject:"Corporate income tax"
~subject:"Corporate taxation"
~type_genre:"Konferenzschrift"
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Germany
Corporate income tax
Corporate taxation
EU countries
15
EU-Staaten
15
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8
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8
Unternehmensbesteuerung
7
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4
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19
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Spengel, Christoph
Spiller, Achim
Devereux, Michael P.
10
Mooij, Ruud A. de
8
McLure, Charles E.
7
Overesch, Michael
7
Brücker, Herbert
6
Guisán, María-Carmen
6
Nerudová, Danuše
6
Röger, Werner
6
Bibow, Jörg
5
Cnossen, Sijbren
5
Fuest, Clemens
5
Haufler, Andreas
5
Hayo, Bernd
5
Janský, Petr
5
Schnabl, Gunther
5
Welfens, Paul J. J.
5
Falk, Martin
4
Gold, Michael
4
Gérard, Marcel
4
Loretz, Simon
4
Oestreicher, Andreas
4
Pinho, Carlos
4
Rösl, Gerhard
4
Siebert, Horst
4
Solilova, Veronika
4
Tödter, Karl-Heinz
4
Veld, Jan in 't
4
Vogel, Lukas
4
Weiner, Joann Martens
4
Addison, John T.
3
Artis, Michael J.
3
Bertoli, Simone
3
Bettendorf, Leon
3
Black, Stanley Wilkes
3
Block, Jörn
3
Burda, Michael C.
3
Börsch-Supan, Axel
3
Congregado, Emilio
3
Coppens, Carine
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World tax journal : WTJ
4
European taxation : official journal of the Confédération Fiscale Européenne
2
National tax journal
1
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ECONIS (ZBW)
8
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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
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
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:
4
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:
5
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:
6
A common consolidated corporate tax base for Europe
Schön, Wolfgang
(
ed.
);
Schreiber, Ulrich
(
contributor
); …
-
2008
Persistent link: https://www.econbiz.de/10003666427
Saved in:
7
Tax harmonization in Europe : the determination of corporate taxable income in the member states
Oestreicher, Andreas
;
Spengel, Christoph
- In:
European taxation : official journal of the …
47
(
2007
)
10
,
pp. 437-451
Persistent link: https://www.econbiz.de/10003576275
Saved in:
8
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
Saved in:
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