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~isPartOf:"European taxation : official journal of the Confédération Fiscale Européenne"
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Kapitalertragsteuer
28
Capital income tax
10
Frankreich
6
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5
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4
EU countries
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EU-Staaten
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Waardenburg, D. A. van
4
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1
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1
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1
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Lambert, Thierry
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Mittendorf, I. C. M.
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Rafelghem, C. van
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European taxation : official journal of the Confédération Fiscale Européenne
Working paper / National Bureau of Economic Research, Inc.
153
NBER working paper series
147
NBER Working Paper
123
CESifo working papers
111
Journal of public economics
97
International tax and public finance
85
National tax journal
66
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59
CESifo Working Paper
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IMF staff country report
49
FinanzArchiv : European journal of public finance
48
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44
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CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute
40
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37
The journal of finance : the journal of the American Finance Association
34
CESifo Working Paper Series
33
Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA)
30
Journal of public economic theory
30
Discussion paper / Centre for Economic Policy Research
29
Economics letters
28
Journal of banking & finance
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The American economic review
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The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association
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Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik
26
Le traitement fiscal des intérêts dans les relations économiques internationales : [36. Congrès International de Droit Financier et Fiscal, Montreal, 1982]
24
Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre
22
Journal of economic dynamics & control
22
Der Betrieb
20
Différences dans le traitement fiscal réservé aux investisseurs nationaux et étrangers et répercussions des traités internationaux
20
La notion de "gains en capital" dans différents pays : [30. Congrès International de Droit Financier et Fiscal, Jerusalem, 1976]
19
Public finance review : PFR
19
The Canadian journal of economics
19
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Discussion paper / Center for Economic Research, Tilburg University
18
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18
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17
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ECONIS (ZBW)
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Earnings before interest (EBIT) instead of profits as a tax base? : full compensation for the use of capital as a tax base for enterprises ; a possible initiative for the member st...
Jarass, Lorenz J.
;
Obermair, Gustav M.
- In:
European taxation : official journal of the …
47
(
2007
)
1
,
pp. 38-46
Persistent link: https://www.econbiz.de/10003417993
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2
A comparative study of the thin capitalization rules in the member states of the European Union and certain other states: special issue
Gouthi`ere, Bruno
(
contributor
)
-
2005
Persistent link: https://www.econbiz.de/10003102542
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3
European Union: Withholding taxes
Wenehed, Lars-Erik
- In:
European taxation : official journal of the …
35
(
1995
)
2
,
pp. 62-63
Persistent link: https://www.econbiz.de/10001176262
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4
Departure taxation - treaty override? : Extraterritorial tax law?
Weizman, Leif
- In:
European taxation : official journal of the …
34
(
1994
)
3
,
pp. 73-85
Persistent link: https://www.econbiz.de/10001161620
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5
A comment on harmonization of the taxation of savings
Lambert, Thierry
- In:
European taxation : official journal of the …
33
(
1993
)
11
,
pp. 371-375
Persistent link: https://www.econbiz.de/10001161625
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6
Valuation and depreciation of fixed assets for profit taxation
Meussen, Gerard Theodora Karel
- In:
European taxation : official journal of the …
39
(
1999
)
1
,
pp. 14-19
Persistent link: https://www.econbiz.de/10001397419
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7
New exemptions and anti-avoidance provisions on interest
Andreoli, Federico
- In:
European taxation : official journal of the …
37
(
1997
)
6
,
pp. 220-228
Persistent link: https://www.econbiz.de/10001229372
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8
CFC legislation introduced
Deák, Dániel
- In:
European taxation : official journal of the …
37
(
1997
)
11
,
pp. 398-404
Persistent link: https://www.econbiz.de/10001230362
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9
Moving away from global taxation : dual income tax and other forms of taxation
Bavila, Alessandro
- In:
European taxation : official journal of the …
41
(
2001
)
6
,
pp. 211-220
Persistent link: https://www.econbiz.de/10001585077
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10
A proposed EC system for the taxation of corporate income and dividends
Betten, Rijkele
- In:
European taxation : official journal of the …
32
(
1992
)
1
,
pp. 7-12
Persistent link: https://www.econbiz.de/10001121172
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