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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

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

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

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

CANADA-UNITED STATES-EUROPEAN UNION: TAXATION OF CORPORATIONS IN CANADA: A COMPARISON OF TAX BURDENS WITH THE UNITED STATES AND SELECTED MEMBER STATES OF THE EUROPEAN UNION USING T...

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

Persistent link: https://www.econbiz.de/10007274808

CANADA-UNITED STATES-EUROPEAN UNION: TAXATION OF CORPORATIONS IN CANADA: A COMPARISON OF TAX BURDENS WITH THE UNITED STATES AND SELECTED MEMBER STATES OF THE EUROPEAN UNION USING T...

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

Persistent link: https://www.econbiz.de/10007283933

EUROPEAN UNION - COMPANY TAXATION IN THE NEW MEMBER STATES: IMPACT ON LOCATION DECISIONS BY MULTINATIONALS - This article aims at quantifying the effective levels of company taxati...

Finkenzeller, Martin; Spengel, Christoph - In: European taxation : official journal of the … 44 (2004) 8, pp. 342-353

Persistent link: https://www.econbiz.de/10006880281

GERMANY: DIRECT TAX PROVISIONS POTENTIALLY INCOMPATIBLE WITH EC LAW -- A CHECKLIST FOR PRACTITIONERS - An overview is provided of direct tax provisions in Germany that are question...

Kessler, Wolfgang; Spengel, Christoph - In: European taxation : official journal of the … 43 (2003) 10, pp. 355-366

Persistent link: https://www.econbiz.de/10006885912

European Union - Tax Harmonization in Europe: The Determination of Corporate Taxable Income in the Member States - In relation to this topic, the authors consider the purpose of ta...

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

Persistent link: https://www.econbiz.de/10007872430

The Future of Eurozone Fiscal Governance

Delatte, Anne-Laure; Fuest, Clemens; Gros, Daniel; … - 2017

This paper discusses various options for reforming fiscal governance in the Eurozone. We focus on two possible reform approaches referred to as the ‘Maastricht model' and the ‘US model'. The Maastricht model implies that ultimate responsibility for economic and fiscal policy remains at the...

Persistent link: https://www.econbiz.de/10012232173