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~isPartOf:"IFSt-Schrift"
~isPartOf:"International tax and public finance"
~subject:"EU countries"
~subject:"Kapitalertragsteuer"
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Search: subject_exact:"Steuerrechtliches Anrechnungsverfahren"
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EU countries
Kapitalertragsteuer
Corporate income tax
72
Körperschaftsteuer
72
Corporate taxation
25
Unternehmensbesteuerung
25
Theorie
19
Theory
19
Multinationales Unternehmen
17
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17
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Capital income tax
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Kapitalstruktur
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7
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6
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Article
18
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2
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2
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English
18
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Sørensen, Peter Birch
3
Devereux, Michael P.
2
Mintz, Jack M.
2
Mooij, Ruud A. de
2
Zodrow, George R.
2
Bloch, Francis
1
Cnossen, Sijbren
1
Demange, Gabrielle
1
Ernst, Christof
1
Esser, Clemens
1
Exbrayat, Nelly
1
Garcia-Bernardo, Javier
1
Geys, Benny
1
Hellerstein, Walter
1
Janský, Petr
1
Liesegang, Caterina
1
McKeehan, Margaret K.
1
McLure, Charles E.
1
Menck, Karl Wolfgang
1
Mutén, Leif
1
Nicodème, Gaëtan
1
Richter, Katharina
1
Riedel, Nadine
1
Runkel, Marco
1
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1
Tørsløv, Thomas
1
Weiner, Joann Martens
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IFSt-Schrift
International tax and public finance
Working paper
20
CESifo working papers
19
Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre
13
European taxation : official journal of the Confédération Fiscale Européenne
13
Working paper / National Bureau of Economic Research, Inc.
13
NBER Working Paper
12
NBER working paper series
12
Steuer, Wirtschaft und Recht : SWR
11
National tax journal
10
Intertax : international tax review
9
ZEW discussion papers
9
EC tax review
8
SpringerLink / Bücher
8
Steuer und Wirtschaft : StuW ; Zeitschrift für die gesamten Steuerwissenschaften
7
Working paper series
7
CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute
6
FinanzArchiv : European journal of public finance
6
Hefte zur internationalen Besteuerung
6
Kom / Kommission der Europäischen Gemeinschaften
6
Transfer : European review of labour and research ; quarterly review of the ETUI Research Department
6
ZEW - Centre for European Economic Research Discussion Paper
6
Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA)
5
Discussion paper
5
Fiscal studies : the journal of the Institute for Fiscal Studies
5
Journal of international accounting auditing & taxation
5
Journal of public economics
5
CESifo Working Paper Series
4
Der Betrieb
4
Discussion paper / Tinbergen Institute
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Ekonomický časopis : časopis pre ekonomickú teóriu, hospodársku politiku, spoločensko-ekonomické prognózovanie
4
Europäische Hochschulschriften / 5
4
Financial markets and capital income taxation in a global economy
4
IMF working papers
4
JRC working papers on taxation and structural reforms
4
Public finance review : PFR
4
Taxation papers : working paper
4
World tax journal : WTJ
4
A common consolidated corporate tax base for Europe
3
Betriebs-Berater : BB
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ECONIS (ZBW)
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1
Multinational corporations and tax havens : evidence from country-by-country reporting
Garcia-Bernardo, Javier
;
Janský, Petr
;
Tørsløv, Thomas
- In:
International tax and public finance
28
(
2021
)
6
,
pp. 1519-1561
Persistent link: https://www.econbiz.de/10012704006
Saved in:
2
Profit-splitting rules and the taxation of multinational digital platforms
Bloch, Francis
;
Demange, Gabrielle
- In:
International tax and public finance
28
(
2021
)
4
,
pp. 855-889
Persistent link: https://www.econbiz.de/10012617368
Saved in:
3
Why the Norwegian shareholder income tax is neutral
Södersten, Jan
- In:
International tax and public finance
27
(
2020
)
1
,
pp. 32-37
Persistent link: https://www.econbiz.de/10012226498
Saved in:
4
Tax competition and fiscal equalization under corporate income taxation
Liesegang, Caterina
;
Runkel, Marco
- In:
International tax and public finance
25
(
2018
)
2
,
pp. 311-324
Persistent link: https://www.econbiz.de/10012033055
Saved in:
5
Corporation taxes in the European Union : slowly moving toward comprehensive business income taxation?
Cnossen, Sijbren
- In:
International tax and public finance
25
(
2018
)
3
,
pp. 808-840
Persistent link: https://www.econbiz.de/10012033137
Saved in:
6
Balancing act : weighing the factors affecting the taxation of capital income in a small open economy
McKeehan, Margaret K.
;
Zodrow, George R.
- In:
International tax and public finance
24
(
2017
)
1
,
pp. 1-35
Persistent link: https://www.econbiz.de/10011799833
Saved in:
7
Corporate taxation and the quality of research and development
Ernst, Christof
;
Richter, Katharina
;
Riedel, Nadine
- In:
International tax and public finance
21
(
2014
)
4
,
pp. 694-719
Persistent link: https://www.econbiz.de/10011303154
Saved in:
8
Trade integration and corporate income tax differentials
Exbrayat, Nelly
;
Geys, Benny
- In:
International tax and public finance
21
(
2014
)
2
,
pp. 298-323
Persistent link: https://www.econbiz.de/10010344302
Saved in:
9
An applied analysis of ACE and CBIT reforms in the EU
Mooij, Ruud A. de
;
Devereux, Michael P.
- In:
International tax and public finance
18
(
2011
)
1
,
pp. 93-120
Persistent link: https://www.econbiz.de/10009247457
Saved in:
10
Corporate tax policy and incorporation in the EU
Mooij, Ruud A. de
;
Nicodème, Gaëtan
- In:
International tax and public finance
15
(
2008
)
4
,
pp. 478-498
Persistent link: https://www.econbiz.de/10003729153
Saved in:
1
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