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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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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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R&D tax incentive regimes : a comparison and evaluation of current country practices
Spengel, Christoph; Stage, Barbara; Steinbrenner, Daniela - In: World tax journal : WTJ 14 (2022) 2, pp. 331-364
Persistent link: https://www.econbiz.de/10013347214
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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