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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

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

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

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

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

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

Simulating a European recovery fund

Heinemann, Friedrich - 2020

European leaders debate the establishment of a "European Recovery Fund" (ERF). The ERF shall help the European economy to restart growth after the COVID-19 pandemic-related recession that is currently unfolding. Early national and European fiscal measures of anti-crisis policy have been focused...

Persistent link: https://www.econbiz.de/10014286930