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~person:"Spengel, Christoph"
~subject:"Steuerstrafrecht"
~subject:"Transnational corporation"
~subject:"Unternehmensbesteuerung"
~type:"article"
~type_genre:"Arbeitspapier"
~type_genre:"Aufsatz in Zeitschrift"
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Steuerstrafrecht
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Spengel, Christoph
Nerudová, Danuše
5
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4
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FinanzArchiv : public finance analysis
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World tax journal : WTJ
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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
Saved in:
2
Impact of tax-rate cut cum base-broadening reforms on heterogeneous firms : learning from the German tax reform of 2008
Finke, Katharina
;
Heckemeyer, Jost H.
;
Reister, Timo
; …
- In:
FinanzArchiv : public finance analysis
69
(
2013
)
1
,
pp. 72-114
Persistent link: https://www.econbiz.de/10009724794
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