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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

Common corporate tax base and effective tax burdens in the EU Member States

Oestreicher, Andreas; Reister, Timo; Spengel, Christoph - In: World tax journal : WTJ 1 (2009) 1, pp. 46-66

Persistent link: https://www.econbiz.de/10003925064

How to reform taxation of corporate groups in Europe

Oestreicher, Andreas; Spengel, Christoph; Koch, Reinald - In: World tax journal : WTJ 3 (2011) 1, pp. 5-38

Persistent link: https://www.econbiz.de/10008901970

A common corporate tax base for Europe : an impact assessment of the draft council directive on a CC(C)TB

Spengel, Christoph; Ortmann-Babel, Martina; Zinn, Benedikt - In: World tax journal : WTJ 4 (2012) 3, pp. 185-221

Persistent link: https://www.econbiz.de/10009690062

On the value and need for revising the economic policy framework in the Union

Hughes Hallett, Andrew - In: 50 years of EU economic dynamics : integration, …, (pp. 247-255). 2007

Persistent link: https://www.econbiz.de/10003601193

Common Corporate Tax Base (CCTB) and Effective Tax Burdens in the EU Member States

Reister, Timo; Spengel, Christoph; Oestreicher, Andreas - 2009

related Working Groups on the effective tax burdens of companies in all 27 EU member states. The results shall help to … evaluate the economic consequences of introducing a harmonized set of tax accounting rules for EU-based companies. The …, and loss relief. The proposed options for a CCTB are applied for average EU-27 corporations of different size as well as …

Persistent link: https://www.econbiz.de/10014206491

Moving forward with tax sustainability reporting in the EU : a quantitative descriptive analysis

Kopetzki, Leonie C.; Spengel, Christoph; Weck, Stefan - In: World tax journal : WTJ 15 (2023) 2, pp. 291-320

Persistent link: https://www.econbiz.de/10014425577

Ring-Fencing Digital Corporations : Investor Reaction to the European Commission’s Digital Tax Proposals

Klein, Daniel - 2019

avoidance, have a higher profit shifting potential, and for those with higher exposure to the EU. The market value of digital …

Persistent link: https://www.econbiz.de/10012858260

Tax Law and the Transfer of Start-up Losses : A European Overview and Categorization

Bührle, Theresa - 2019

provides an overview over the design and development of loss transfer restrictions in the EU28 over a time period of 19 years …

Persistent link: https://www.econbiz.de/10012862046

Country-by-Country Reporting : Tension between Transparency and Tax Planning

Evers, Maria - 2017

Aggressive tax planning efforts of highly profitable multinational companies (Base Erosion and Profit Shifting (BEPS)) have become the subject of intense public debate in recent years. As a response, several international initiatives and parties have called for more transparency in financial...

Persistent link: https://www.econbiz.de/10012963527