Similar Search Results

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

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

Industry compensation under relocation risk : a firm-level analysis of the EU emissions trading scheme

Martin, Ralf; Muûls, Mirabelle; De Preux, Laure B.; … - 2012

Persistent link: https://www.econbiz.de/10009746102

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

Foreign direct investment and the relationship between the United Kingdom and the European Union

Bruno, Randolph; Campos, Nauro; Estrin, Saul; Tian, Meng - 2016

Persistent link: https://www.econbiz.de/10011557145

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

One directive, several transpositions : a cross-country evaluation of the national implementation of DAC6

Casi-Eberhard, Elisa; Chen, Xiao; Orlic, Mark Dinko; … - In: World tax journal : WTJ 13 (2021) 1, pp. 63-81

Persistent link: https://www.econbiz.de/10013166480

Limitation of holding structures for intra-EU dividends : an end to tax avoidance?

Hjorth Bærentzen, Susi; Lejour, Arjan; Riet, Maarten van't - In: World tax journal : WTJ 12 (2020) 2, pp. 259-311

Persistent link: https://www.econbiz.de/10012617889

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-by-country reporting (CbCR) regime. By employing an event study methodology, we find a significant cumulative average abnormal return (CAAR) of -0.699%, which translates into a...

Persistent link: https://www.econbiz.de/10012648417

Does pricing carbon mitigate climate change? : firm-level evidence from the European Union emissions trading scheme

Colmer, Jonathan; Martin, Ralf; Muûls, Mirabelle; … - 2020

Persistent link: https://www.econbiz.de/10012487129