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~isPartOf:"OECD/G20 base erosion and profit shifting project"
~isPartOf:"World tax journal : WTJ"
~person:"Bräutigam, Rainer"
~person:"Le Gall, Jean-Pierre"
~person:"Olbert, Marcel"
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OECD/G20 base erosion and profit shifting project
World tax journal : WTJ
[ZEW-Gutachten und Forschungsberichte]
1
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ECONIS (ZBW)
3
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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
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2
International taxation in the digital economy : challenge accepted?
Olbert, Marcel
;
Spengel, Christoph
- In:
World tax journal : WTJ
9
(
2017
)
1
,
pp. 3-46
Persistent link: https://www.econbiz.de/10011805692
Saved in:
3
The definitions of dividends and interest in the OECD Model : something lost in translation?
Avery Jones, John F.
;
Baker, Philip
;
De Broe, Luc
; …
- In:
World tax journal : WTJ
1
(
2009
)
1
,
pp. 5-45
Persistent link: https://www.econbiz.de/10003925060
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