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Rechnungslegungspolitik, Besteuerung und Analyse von Jahresabschlüssen im internationalen Vergleich
Oestreicher, Andreas - In: Journal of business economics : JBE 67 (1997) 10, pp. 1027-1055
Persistent link: https://www.econbiz.de/10001227158
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Anwendung von IAS in der EU : Zukunft des Maßgeblichkeitsprinzips und Steuerbelastung
Oestreicher, Andreas; Spengel, Christoph - In: Recht der internationalen Wirtschaft : RIW ; … 47 (2001) 12, pp. 889-902
Persistent link: https://www.econbiz.de/10001628410
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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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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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Tax harmonization in Europe : the determination of corporate taxable income in the member states
Oestreicher, Andreas; Spengel, Christoph - In: European taxation : official journal of the … 47 (2007) 10, pp. 437-451
Persistent link: https://www.econbiz.de/10003576275