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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/10011444519

On the importance of equity in international climate policy : an empirical analysis

Lange, Andreas (contributor); Vogt, Carla (contributor); … - 2006

Based on unique data from a world-wide survey of agents involved in international climate policy, this paper … individuals from G77/China countries or from countries with less current per capita GDP and less future per capita CO2 emissions … future international climate agreements. (iii) The poor losers rule is more strongly supported by individuals from G77/China …

Persistent link: https://www.econbiz.de/10003338007

On the self-serving use of equity principles in international climate negotiations

Lange, Andreas (contributor) - 2007

. Based on unique data from a world-wide survey of agents involved in international climate policy, we then study how … USA and the G77/China as well as Russia, the EU manages to be seen as choosing (self-serving) equity arguments out of …

Persistent link: https://www.econbiz.de/10003461257

ICT and international corporate taxation : tax attributes and scope of taxation

Schäfer, Anne; Spengel, Christoph - 2002

on the tax attributes and the scope of taxation, is given. It is argued that the concept of capital export neutrality …

Persistent link: https://www.econbiz.de/10011447891

The impact of ICT on profit allocation within multinational groups : arm's length pricing or formula apportionment?

Schäfer, Anne; Spengel, Christoph - 2003

The use of information and communication technologies (ICT) within multinational groups leads to a rising number of intragroup cross-border transactions. At the same time, transactions and the organisational structures of affiliated groups become more and more specific and, thus, less...

Persistent link: https://www.econbiz.de/10011448681

Country-by-country reporting : tension between transparency and tax planning

Evers, Maria Theresia; Meier, Ina; Spengel, Christoph - 2017

Aggressive tax planning efforts of highly profitable multinational companies (Base Erosion and Profit Shifting (BEPS)) have become the subject of intense public debate in recent years. As a response, several international initiatives and parties have called for more transparency in financial...

Persistent link: https://www.econbiz.de/10011594822