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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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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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IP box regimes and multinational enterprises : does nexus pay off?
Müller, Jessica M.; Spengel, Christoph; Steinbrenner, … - In: World tax journal : WTJ 14 (2022) 1, pp. 75-112
Persistent link: https://www.econbiz.de/10013345926