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International company taxation and tax planning

Endres, Dieter (ed.); Spengel, Christoph (ed.) - 2015

Persistent link: https://www.econbiz.de/10011478969

German income tax : personal income tax, corporate income tax and trade tax

Djanani, Christiana; Brähler, Gernot; Lösel, Christian - 2007

Persistent link: https://www.econbiz.de/10003401642

A common consolidated corporate tax base for Europe

Schön, Wolfgang (ed.); Schreiber, Ulrich (contributor); … - 2008

Persistent link: https://www.econbiz.de/10003666427

Fact and fiction in EU-governmental economic data

Rauch, Bernhard; Göttsche, Max; Brähler, Gernot; … - In: German economic review 12 (2011) 3, pp. 243-255

Persistent link: https://www.econbiz.de/10009312226

European integration and statistical credibility: application of Benford's law on governmental economic data of EU membership aspirants

Rauch, Bernhard; Göttsche, Max; Brähler, Gernot; … - In: The empirical economics letters : a monthly … 13 (2014) 7, pp. 755-762

Persistent link: https://www.econbiz.de/10010520436

Book-tax conformity : empirical evidence from Germany

Zinn, Benedikt; Spengel, Christoph - 2012

We use a unique matched tax return-financial statement data set to examine the magnitude and sources of book-tax differences in Germany. For the first time, the data set enables us to evaluate the extent to which financial and tax accounting differ in Germany in the most accurate manner. Despite...

Persistent link: https://www.econbiz.de/10009572450

Characterizing true book-tax differences : evidence from linked financial and tax accounts

Zinn, Benedikt; Spengel, Christoph; Nicolay, Katharina - In: Die Betriebswirtschaft : DBW 76 (2016) 3, pp. 213-231

Persistent link: https://www.econbiz.de/10011639573