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Taxation of corporations in Canada : a comparison of tax burdens with the United States and selected member states of the European Union using the European tax analyzer - part 2
Stetter, Thorsten; Spengel, Christoph - In: European taxation : official journal of the … 46 (2006) 8, pp. 364-374
Persistent link: https://www.econbiz.de/10003358222
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SME taxation in Europe: An empirical study of applied corporate income taxation for SMEs compared to large enterprises. CIP Programme 186/PP/ENT/CIP/12/F/S01C24
Spengel, Christoph; Hausemer, Pierre; Bergner, Sören; … - 2015
This report analyses tax incentives for SMEs in 20 EU countries and five non-EU countries between 2009-2013. Its findings and recommendations are based on a review of tax codes, modelling of tax burdens using two different models, a descriptive analysis of company financial ratios, and the...
Persistent link: https://www.econbiz.de/10011390417
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Common Corporate Tax Base (CC(C)TB) and determination of taxable income : an international comparison
Spengel, Christoph (ed.) - 2012
Persistent link: https://www.econbiz.de/10014010671