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Wettbewerbswirkungen der Körperschaftsteuer in Europa : Analyse und Reformvorschläge

Spengel, Christoph - In: Die Betriebswirtschaft : DBW 58 (1998) 3, pp. 348-368

Persistent link: https://www.econbiz.de/10001243520

Besteuerung deutscher Kapitalgesellschaften im internationalen Vergleich : Bestandsaufnahme und Reformüberlegungen

Jacobs, Otto H. - In: Die Betriebswirtschaft : DBW 55 (1995) 4, pp. 431-451

Persistent link: https://www.econbiz.de/10001187063

Company taxation in the new member states : impact on location decisions by multinationals

Finkenzeller, Martin; Spengel, Christoph - In: European taxation : official journal of the … 44 (2004) 8, pp. 342-354

Persistent link: https://www.econbiz.de/10002180697

Taxation of corporations in Canada : a comparison of tax burdens with the United States and selected member states of the European Union using the European tax analyzer - part 1

Stetter, Thorsten; Spengel, Christoph - In: European taxation : official journal of the … 46 (2006) 7, pp. 307-316

Persistent link: https://www.econbiz.de/10003341664

Taxation of corporations in Canada : a comparison of tax burdens with the United States and selected member states of the European Union using the European tax analyzer - part 2

Stetter, Thorsten; Spengel, Christoph - In: European taxation : official journal of the … 46 (2006) 8, pp. 364-374

Persistent link: https://www.econbiz.de/10003358222

Tax harmonization in Europe : the determination of corporate taxable income in the member states

Oestreicher, Andreas; Spengel, Christoph - In: European taxation : official journal of the … 47 (2007) 10, pp. 437-451

Persistent link: https://www.econbiz.de/10003576275

Characterizing true book-tax differences : evidence from linked financial and tax accounts

Zinn, Benedikt; Spengel, Christoph; Nicolay, Katharina - In: Die Betriebswirtschaft : DBW 76 (2016) 3, pp. 213-231

Persistent link: https://www.econbiz.de/10011639573

Harmonisierung der steuerlichen Gewinnermittlung in der EU und effektive Steuerbelastung von Unternehmen in den 27 EU-Mitgliedstaaten

Spengel, Christoph; Ernst, Crhistof; Finke, Katharina - In: Die Betriebswirtschaft : DBW 70 (2010) 4, pp. 283-299

Persistent link: https://www.econbiz.de/10003992555

Implications of the US Tax Reform for Transatlantic FDI

Heinemann, Friedrich; Olbert, Marcel; Pfeiffer, Olena; … - In: Intereconomics 53 (2018) 2, pp. 87-93

On 22 December 2017 President Trump signed the Tax Cuts and Jobs Act. This corporate tax reform can be considered the most signifi cant amendment of the US corporate tax code since 1986. Besides the reduction of the corporate income tax rate from 35% to 21%, the Tax Cuts and Jobs Act entails...

Persistent link: https://www.econbiz.de/10011818714

Wettbewerbswirkungen einer ökologischen Steuerreform in Deutschland und Europa

Jacobs, Otto H.; Spengel, Christoph; Wünsche, Alexander - In: Die Betriebswirtschaft : DBW 59 (1999) 1, pp. 7-21

Persistent link: https://www.econbiz.de/10001352988