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Das Eckpunktepapier und der Referentenentwurf des BMF zur Erbschaftsteuer : Auswirkungen auf die effektive Erbschaftsteuerbelastung in Deutschand und internationaler Vergleich ; Er...
Heinemann, Friedrich; Spengel, Christoph; Bräutigam, Rainer - 2015
Persistent link: https://www.econbiz.de/10011313205
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External imbalances and fiscal fragility in the Euro area
Alessandrini, Pietro; Fratianni, Michele; Hughes … - In: Open economies review 25 (2014) 1, pp. 3-34
Persistent link: https://www.econbiz.de/10010371890
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Erbschaftsteuerbelastung in Deutschland, den Staaten der EU und anderen wichtigen Staaten bei unbeschränkter und beschränkter Steuerpflicht : Dienstleistungsauftrag des BMF (Projek...
Büttner, Thiess; Scheffler, Wolfram; Spengel, Christoph; … - 2004
Persistent link: https://www.econbiz.de/10010503703
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Effektive Steuerbelastung der grenzüberschreitenden Geschäftstätigkeit nach den Vorschlägen zur Reform der Unternehmensbesteuerung
Spengel, Christoph - 2000
Das Steuersenkungsgesetz stellt das größte Reformvorhaben auf dem Gebiet der direkten Steuern in Deutschland seit der Einführung des körperschaftsteuerlichen Anrechnungssystems zum 1.1.1977 dar. Vorgesehen sind eine Änderung des Steuersystems, eine Verringerung der Steuersätze sowie eine...
Persistent link: https://www.econbiz.de/10001465741
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Economic and Monetary Union in Europe : some unresolved issues
Hughes Hallett, Andrew; Demertzis, Maria - 1995
Persistent link: https://www.econbiz.de/10000940408
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Target zones and exchange rate management : a stability analysis of the European Monetary System
Hughes Hallett, Andrew - In: Open economies review 1 (1990) 2, pp. 175-200
Persistent link: https://www.econbiz.de/10001094457
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How do investors value the publication of tax information? : evidence from the European public country-by-country reporting
Müller, Raphael; Spengel, Christoph; Weck, Stefan - 2021 - This version: October 2021
We examine the capital market reaction to the announcement of the European Union (EU) to introduce a public tax country …
Persistent link: https://www.econbiz.de/10012648417
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Breaking borders? : the European Court of Justice and internal market
Spengel, Christoph; Fischer, Leonie; Stutzenberger, Kathrin - 2020
Upon more than 400 judgements on direct taxation, the case law of the European Court of Justice has considerably shaped Member States' tax systems. Based on Member States' tax law adjustments in the context of four landmark rulings on corporate income taxation, we analyse whether case law is a...
Persistent link: https://www.econbiz.de/10012311832
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Ring-fencing digital corporations : investor reaction to the European Commission's digital tax proposals
Klein, Daniel; Ludwig, Christopher A.; Spengel, Christoph - 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/10012126106
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Reporting behavior and transparency in European banks' country-by-country reports
Dutt, Verena K.; Nicolay, Katharina; Spengel, Christoph - 2021
The public CbCR requirement for EU financial institutions leaves leeway to the reporting firms as regards the … calculating and presentation of the data. Based on a sample of CbCRs published by EU-headquartered multinational bank groups, we … important in light of the proposal for a public CbCR for large multinational firms in the EU. …
Persistent link: https://www.econbiz.de/10012434484