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Romania's Development to a Low-Tax Country : Effective Corporate Tax Burden in Romania from 1992 to 2010 and Romania's Current Ranking Among the Eastern European Member States
Spengel, Christoph - 2012
base as prevalent in many longstanding Member States of the EU and the OECD. Our analysis is not limited to a comprehensive … Eastern European EU Member States …
Persistent link: https://www.econbiz.de/10013111468
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Steueroptimale Rechtsformwahl : Personengesellschaften besser als Kapitalgesellschaften
Jacobs, Otto H.; Spengel, Christoph; Hermann, Rico A.; … - 2003
Persistent link: https://www.econbiz.de/10013428561
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Romania’s development to a low-tax country : effective corporate tax burden in Romania from 1992 to 2010 and Romania’s current ranking among the eastern European member states
Spengel, Christoph; Lazar, Sebastian; Evers, Lisa; … - 2012
base as prevalent in many longstanding Member States of the EU and the OECD. Our analysis is not limited to a comprehensive … Eastern European EU Member States. -- Corporate taxation ; effective tax burden ; transition economy ; EU accession countries …
Persistent link: https://www.econbiz.de/10009424711
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Company taxation in the new EU member states : survey of the tax regimes and effective tax burdens for multinational investors
Jacobs, Otto H.; Spengel, Christoph; Finkenzeller, Martin; … - 2004 - 2. ed.
Persistent link: https://www.econbiz.de/10010503147
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Company taxation in the new EU member states : survey of the tax regimes and effective tax burdens for multinational investors
Jacobs, Otto H.; Spengel, Christoph; Finkenzeller, Martin; … - 2003
Persistent link: https://www.econbiz.de/10010503150
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Romania's development to a low-tax country: Effective corporate tax burden in Romania from 1992 to 2010 and Romania's current ranking among the eastern European member states
Spengel, Christoph; Lazar, Sebastian; Evers, Lisa; … - 2012
base as prevalent in many longstanding Member States of the EU and the OECD. Our analysis is not limited to a comprehensive … Eastern European EU Member States. …
Persistent link: https://www.econbiz.de/10010307853
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Taxation, R&D tax incentives and patent application in Europe
Ernst, Christof; Spengel, Christoph - 2011
The focus of this paper is on effects from tax incentives for research and development inputs (R&D) and corporate income tax on business R&D and patenting behaviour. First, we provide a theoretical discussion of tax planning with R&D and intellectual property (IP) ownership. Further, we employ...
Persistent link: https://www.econbiz.de/10010304457
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Tax harmonisation in Europe : the determination of corporate taxable income in the EU member states
Oestreicher, Andreas (contributor);  … - 2007
the EU-wide activities of multinationals as proposed by the European Commission. Second, we estimate the consequences on … the effective levels of company tax burdens in selected EU member states if IFRS are considered as a tool for defining the …
Persistent link: https://www.econbiz.de/10003480047
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Harmonisierung der Konzernbesteuerung innerhalb und an den Außengrenzen der Europäischen Union
Spengel, Christoph (contributor); Wendt, Carsten (contributor) - 2007
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 between member states and third countries, separate accounting using … affiliated companies resident in third countries. This paper investigates options for the tax treatment of non-EU income of EU …
Persistent link: https://www.econbiz.de/10003502642
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Besteuerungsprinzipien und effektive Unternehmenssteuerbelastungen in der Europäischen Union
Elschner, Christina; Heckemeyer, Jost H.; Spengel, Christoph - 2009
Weise detailliert quantifizierten Besteuerungsregime zeigt unter anderem, dass in der EU das Prinzip der …
Persistent link: https://www.econbiz.de/10003857709