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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
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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
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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 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
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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
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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
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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
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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
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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
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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
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International taxation in the digital economy : challenge accepted?
Olbert, Marcel; Spengel, Christoph - In: World tax journal : WTJ 9 (2017) 1, pp. 3-46
Persistent link: https://www.econbiz.de/10011805692