//--> //--> //--> //-->
Toggle navigation
Logout
Change account settings
EN
DE
ES
FR
A-Z
Beta
About EconBiz
News
Thesaurus (STW)
Research Skills
Help
EN
DE
ES
FR
My account
Logout
Change account settings
Login
Publications
Events
Your search terms
Search
Search options
All Fields
Title
Exact title
Subject
Author
Institution
ISBN/ISSN
Published in...
Publisher
Open Access only
Advanced
Search history
My EconBiz
Favorites
Loans
Reservations
Fines
You are here:
Home
Search: subject_exact:"EG-Steuerharmonisierung"
Narrow search
Narrow search
Year of publication
From:
To:
Subject
All
EU tax law
1,596
EU-Steuerrecht
1,596
EU countries
1,207
EU-Staaten
1,207
Corporate taxation
336
Unternehmensbesteuerung
336
Europäische Union
301
Deutschland
283
Germany
273
Körperschaftsteuer
272
Corporate income tax
263
Sales tax
243
Umsatzsteuer
243
Steuerwettbewerb
228
Tax competition
228
Steuerrecht
212
Steuerharmonisierung
180
Besteuerungsverfahren
169
Taxation procedure
169
Steuerpolitik
152
Tax policy
141
Doppelbesteuerung
135
Double taxation
134
Multinationales Unternehmen
126
Tax harmonization
126
Tax law
117
Internationales Steuerrecht
114
Kapitalertragsteuer
102
Capital income tax
100
Transnational corporation
100
Steuerreform
94
Tax reform
90
International tax law
87
Theorie
84
Theory
84
Steuersystem
73
EU-Binnenmarkt
72
Single European market
72
Tax system
65
Steuervermeidung
64
more ...
less ...
Online availability
All
Free
316
Undetermined
81
Type of publication
All
Book / Working Paper
857
Article
721
Journal
18
Type of publication (narrower categories)
All
Article in journal
454
Aufsatz in Zeitschrift
454
Aufsatz im Buch
297
Book section
297
Graue Literatur
284
Non-commercial literature
284
Hochschulschrift
205
Arbeitspapier
173
Working Paper
173
Thesis
149
Collection of articles of several authors
83
Sammelwerk
83
Konferenzschrift
48
Amtsdruckschrift
47
Government document
47
Aufsatzsammlung
29
Conference proceedings
24
Bibliografie enthalten
17
Bibliography included
17
Festschrift
13
Handbook
11
Handbuch
11
Gesetz
9
Law
9
Lehrbuch
9
Textbook
9
Case study
8
Fallstudie
8
Mehrbändiges Werk
8
Multi-volume publication
8
Forschungsbericht
7
Advisory report
6
Gutachten
6
Bibliografie
5
Collection of articles written by one author
5
Sammlung
5
Amtliche Publikation
4
Kommentar
3
No longer published / No longer aquired
3
Conference paper
2
more ...
less ...
Language
All
English
901
German
617
French
32
Polish
22
Italian
7
Dutch
6
Spanish
6
Russian
5
Czech
3
Hungarian
3
Bulgarian
2
Croatian
2
Serbian
2
Danish
1
Slovak
1
Slovenian
1
Swedish
1
Ukrainian
1
more ...
less ...
Author
All
Spengel, Christoph
36
Cnossen, Sijbren
27
Lang, Michael
24
Mooij, Ruud A. de
20
Oestreicher, Andreas
19
Genser, Bernd
12
Schön, Wolfgang
12
Bettendorf, Leon
11
Genschel, Philipp
11
Englisch, Joachim
10
Heinemann, Friedrich
10
Horst, Albert van der
10
McLure, Charles E.
10
Boss, Alfred
9
Devereux, Michael P.
9
Haufler, Andreas
9
Scheffler, Wolfram
9
Fuest, Clemens
8
Gérard, Marcel
8
Jacobs, Otto H.
8
Mutén, Leif
8
Nam, Chang-woon
8
Osterloh, Steffen
8
Parsche, Rüdiger
8
Tumpel, Michael
8
Vanistendael, Frans
8
Ainsworth, Richard Thompson
7
Eggert, Wolfgang
7
Gebauer, Andrea
7
Lehner, Moris
7
Nicodème, Gaëtan
7
Pitlik, Hans
7
Chen, Shu-Chien
6
D'Andria, Diego
6
Hemmelgarn, Thomas
6
Hey, Johanna
6
Loretz, Simon
6
Mendoza, Enrique G.
6
Nerudová, Danuše
6
Schratzenstaller, Margit
6
more ...
less ...
Institution
All
Europäische Kommission
27
Europäische Kommission / Generaldirektion Steuern und Zollunion
6
International Bureau of Fiscal Documentation
6
Verlag Dr. Kovač
5
Institut für Weltwirtschaft
4
Verlag C.H. Beck
4
Deutsche Steuerjuristische Gesellschaft
3
Europäische Union / Rat
3
Ifst
3
Nomos Verlagsgesellschaft
3
Peter Lang GmbH
3
Robert Schuman Centre for Advanced Studies
3
Stiftung Familienunternehmen
3
Verlag Dr. Otto Schmidt
3
Erasmus Universiteit Rotterdam / Onderzoekcentrum Financieel Economisch Beleid
2
Europäische Kommission / Generaldirektion Wirtschaft und Finanzen
2
Europäische Union
2
Europäischer Rechnungshof
2
Europäischer Wirtschafts- und Sozialausschuss
2
Europäisches Parlament / Generaldirektion Interne Politikbereiche der Union / Referat Europäischer Mehrwert
2
Europäisches Parlament / Policy Department for Economic, Scientific and Quality of Life Policies
2
Institute for Fiscal Studies
2
Katolicki Uniwersytet Lubelski Jana Pawła II / Wydział Prawa, Prawa Kanonicznego i Administracji
2
Linde Verlag
2
NWB Verlag
2
OECD
2
Springer-Verlag GmbH
2
Arbeitsgruppe Alternative Wirtschaftspolitik
1
Association Luxembourgeoise d'etudes fiscales
1
Binder Dijker Otte & Co. <Brüssel>
1
CASE - Centrum Analiz Społeczno-Ekonomicznych
1
Centre d'Études Prospectives et d'Informations Internationales
1
Centre for Co-operation with Non-Members
1
Centre for European Policy Studies / Tax Task Force
1
College of Europe
1
Conference on Tax Policy in the European Union <2003, Den Haag>
1
Confédération Fiscale Européenne
1
Congressional Quarterly, inc
1
Círculo de Empresarios
1
Deloitte LLP
1
more ...
less ...
Published in...
All
World tax journal : WTJ
26
Kom / Kommission der Europäischen Gemeinschaften
23
European taxation : official journal of the Confédération Fiscale Européenne
21
Procedural rules in tax law in the context of European Union and domestic law
21
Steuer, Wirtschaft und Recht : SWR
21
International tax and public finance
20
A vision of taxes within and outside European borders : Festschrift in honor of Prof. Dr. Frans Vanistendael
19
Der Betrieb
16
CESifo working papers
15
Hefte zur internationalen Besteuerung
15
EUCOTAX series on European taxation
14
Festschrift für Wolfram Reiss zum 65. Geburtstag
14
SpringerLink / Bücher
13
Steuerwissenschaftliche Schriften
12
EC tax review
11
IFSt-Schrift
11
Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik
11
ZEW discussion papers
11
Betriebswirtschaftliche Forschung und Praxis : BFuP
10
Schriftenreihe Steuerrecht in Forschung und Praxis
10
Working paper
10
CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute
9
Schriftenreihe Betriebswirtschaftliche Steuerlehre in Forschung und Praxis
9
Ekonomický časopis : časopis pre ekonomickú teóriu, hospodársku politiku, spoločensko-ekonomické prognózovanie
8
Gabler Edition Wissenschaft
8
Intereconomics : review of European economic policy
8
A common consolidated corporate tax base for Europe
7
Comparative fiscal federalism : comparing the European Court of Justice and the US Supreme Court's tax jurisprudence
7
Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre
7
Schriftenreihe zum internationalen Steuerrecht
7
Series on international taxation
7
Tax Treaties and EC law
7
Transfer : European review of labour and research ; quarterly review of the ETUI Research Department
7
Betriebs-Berater : BB
6
Bulletin for international taxation
6
Europäische Hochschulschriften / 5
6
Fiscal studies : the journal of the Institute for Fiscal Studies
6
Ifo-Schnelldienst
6
Tax policy and the impending Economic and Monetary Union
6
Taxation papers : working paper
6
more ...
less ...
Source
All
ECONIS (ZBW)
1,596
Showing
481
-
490
of
1,596
Sort
relevance
articles prioritized
date (newest first)
date (oldest first)
481
Koordinierung der Unternehmensbesteuerung in der EU
Schweizer, Philip
-
2007
Persistent link: https://www.econbiz.de/10003511392
Saved in:
482
Tax harmonisation in Europe : the determination of corporate taxable income in the EU member states
Oestreicher, Andreas
(
contributor
); …
-
2007
The aim of this paper is twofold. First, we want to examine whether and if so, to what extent, the concept of International Financial Reporting Standards (IFRS) meets the requirements of a Common Consolidated Corporate Tax Base (CCCTB) for the EU-wide activities of multinationals as proposed by...
Persistent link: https://www.econbiz.de/10003480047
Saved in:
483
Dual income taxation as a stepping stone towards a European corporate income tax
Genser, Bernd
(
contributor
);
Schindler, Dirk
(
contributor
)
-
2007
Persistent link: https://www.econbiz.de/10003533560
Saved in:
484
Will corporate tax consolidation improve efficiency in the EU ?
Horst, Albert van der
;
Bettendorf, Leon
; …
-
2007
Persistent link: https://www.econbiz.de/10003609043
Saved in:
485
Investitionsentscheidungen unter Berücksichtigung der Finanzierungsbeziehungen bei Besteuerung einer multinationalen Unternehmung nach dem Einheitsprinzip
Dietrich, Maik
(
contributor
)
-
2007
Die Europäische Union schlägt vor, künftig auf die gesonderte Besteuerung der Gesellschaften einer multinationalen Unternehmung zu verzichten und stattdessen einen konsolidierten Konzerngewinn über einen Aufteilungsschlüssel auf die Ansässigkeitsstaaten zu verteilen. Damit sollen die im...
Persistent link: https://www.econbiz.de/10003567133
Saved in:
486
Allowance for shareholder equity : implementing a neutral corporate income tax in the European Union
Schanz, Deborah
(
contributor
);
Niemann, Rainer
(
contributor
)
-
2007
This paper proposes the introduction of a consumption-based corporate income tax in the European Union. Our proposal would guarantee neutrality regarding investment decisions and at the same time increase cost-efficiency. The proposal is based on the S-base cash flow tax, where transactions...
Persistent link: https://www.econbiz.de/10003651282
Saved in:
487
Harmonisierung der Konzernbesteuerung innerhalb und an den Außengrenzen der Europäischen Union
Spengel, Christoph
(
contributor
);
Wendt, Carsten
(
contributor
)
-
2007
In its study on company taxation the European Commission proposed to provide multinational companies with a Common Consolidated Corporate Tax Base (CCCTB) for their EU-wide activities. The application of the CCCTB is limited to the boundaries of the EU. For those cross-border business activities...
Persistent link: https://www.econbiz.de/10003502642
Saved in:
488
A Proposal to Adopt Formulary Apportionment for Corporate Income Taxation : The Hamilton Project
Avi-Yonah, Reuven S.
-
2007
The current system of taxing the income of multinational firms in the United States is flawed across multiple dimensions. The system provides an artificial tax incentive to earn income in low-tax countries, rewards aggressive tax planning, and is not compatible with any common metrics of...
Persistent link: https://www.econbiz.de/10012729875
Saved in:
489
Income Tax Discrimination and the Political and Economic Integration of Europe
Warren, Alvin C.
;
Graetz, Michael J.
-
2007
In recent years, the European Court of Justice (ECJ) has invalidated many income tax law provisions of EU member states as violating the guarantees of the European constitutional treaties of freedom of movement for goods, services, persons, and capital. These decisions have not, however, been...
Persistent link: https://www.econbiz.de/10014059579
Saved in:
490
European VAT - General Principles
Ashta, Arvind
-
2007
The paper is a primer on EU VAT. It explains the notion of territory, taxable Person, Taxable Transaction, Place of Taxable Transaction, Chargeable event, Taxable Amount, Tax Rates, Exemptions, Deductions and Persons liable for payment of tax
Persistent link: https://www.econbiz.de/10014222604
Saved in:
First
Prev
45
46
47
48
49
50
51
52
53
54
Next
Last
Results per page
10
25
50
100
250
A service of the
zbw
×
Loading...
//-->