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Profit shifting and "aggressive" tax planning by multinational firms : issues and options for reform
Fuest, Clemens; Spengel, Christoph; Finke, Katharina; … - In: World tax journal : WTJ 5 (2013) 3, pp. 307-324
Persistent link: https://www.econbiz.de/10010439917
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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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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/10009952544
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How to reform taxation of corporate groups in Europe
Oestreicher, Andreas; Spengel, Christoph; Koch, Reinald - In: World tax journal : WTJ 3 (2011) 1, pp. 5-38
Persistent link: https://www.econbiz.de/10008901970
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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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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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International taxation in the digital economy : challenge accepted?
Olbert, Marcel; Spengel, Christoph - In: World tax journal : WTJ 9 (2017) 1, pp. 3-46
Persistent link: https://www.econbiz.de/10011805692
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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
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How to move forward with country-by-country reporting? : a qualitative content analysis of the stakeholders' comments in the OECD 2020 review
Müller, Raphael; Schoenrock, Miles; Spengel, Christoph - In: World tax journal : WTJ 14 (2022) 2, pp. 261-284
Persistent link: https://www.econbiz.de/10013347195