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Steuerpolitik im EU-Binnenmarkt : Harmonisierung oder Wettbewerb?

Heinemann, Friedrich - In: Internationale Politik und Gesellschaft : IPG (1999) 2, pp. 179-186

Persistent link: https://www.econbiz.de/10001391461

Neutralities and non-neutralities in international corporate taxation : an evaluation of possible and recent moves

Gérard, Marcel - In: IFO-Studien : Zeitschrift für empirische … 48 (2002) 4, pp. 533-554

Motivated by the move of Germany away from imputation and the objective announced by the EU Commission to provide EU … businesses with a consolidated corporate tax base for their EU-wide activities, this paper proposes an analysis of the properties …

Persistent link: https://www.econbiz.de/10001720872

The EU tax revisited : should there be one? - And will there be one?

Osterloh, Steffen; Heinemann, Friedrich; Mohl, Philipp - In: Zeitschrift für Staats- und Europawissenschaften : ZSE … 6 (2008) 3, pp. 444-475

Persistent link: https://www.econbiz.de/10003773798

Who's afraid of an EU tax and why? :revenue system preferences in the European Parliament

Heinemann, Friedrich; Mohl, Philipp; Osterloh, Steffen - In: The review of international organizations 4 (2009) 1, pp. 73-99

Persistent link: https://www.econbiz.de/10003834714

L' imposition des entreprises multinationales en Europe : à propos d'un rapport de la Commission européenne

Gérard, Marcel - In: Revue économique : revue bimestrielle 54 (2003) 3, pp. 489-498

Persistent link: https://www.econbiz.de/10001761883

The political economy of corporate tax harmonization : why do European politicians (dis)like minimum tax rates?

Osterloh, Steffen; Heinemann, Friedrich - In: European journal of political economy 29 (2013), pp. 18-37

Persistent link: https://www.econbiz.de/10009726290

International tax consolidation in the European Union : evidence of heterogeneity

Princen, Savina; Gérard, Marcel - In: European taxation : official journal of the … 48 (2008) 4, pp. 174-185

Persistent link: https://www.econbiz.de/10003694251

EU-Steuerharmonisierung auf dem Gebiet der Unternehmensbesteuerung : Stand und Perspektiven

Heinemann, Friedrich; Wendt, Carsten - In: Integration : Vierteljahreszeitschrift des Instituts … 30 (2007) 3, pp. 281-291

Persistent link: https://www.econbiz.de/10003521848