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Das Eckpunktepapier und der Referentenentwurf des BMF zur Erbschaftsteuer: Auswirkungen auf die effektive Erbschaftsteuerbelastung in Deutschand und internationaler Vergleich. Erwe...
Heinemann, Friedrich; Spengel, Christoph; Bräutigam, Rainer - 2015
Zum wiederholten Mal hat das Bundesverfassungsgericht das Erbschaftsteuergesetz für verfassungs-widrig erklärt. In seinem Urteil vom 17.12.20141 entschied das Gericht, dass die derzeit geltenden Regelungen zur Verschonung betrieblichen Vermögens zu weitreichend sind. Der Gesetzgeber wurde...
Persistent link: https://www.econbiz.de/10011390416
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Effective tax levels using the Devereux/Griffith methodology. Project for the EU Commission TAXUD/2013/CC/120: Final report
Spengel, Christoph; Schmidt, Frank; Heckemeyer, Jost H.; … - 2016
[Introduction] This 2016 report of the project TAXUD/2013/CC/120 presents estimates of the effective tax rates on investment in the EU member states, FYROM and Turkey as well as Norway, Switzerland, Canada, Japan and the United States. The work presented in this report updates for the year 2016...
Persistent link: https://www.econbiz.de/10011668977
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Effective tax levels using the Devereux/Griffith methodology. Project for the EU Commission TAXUD/2013/CC/120: Intermediate report 2015
Spengel, Christoph; Endres, Dieter; Finke, Katharina; … - 2015
[Introduction] This 2015 report of the project TAXUD/2013/CC/120 presents estimates of the effective tax rates on investment in the EU member states, FYROM and Turkey as well as Norway, Switzerland, Canada, Japan and the United States. The work presented in this report updates for the year 2015...
Persistent link: https://www.econbiz.de/10011668978