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Effektive Steuerbelastung der grenzüberschreitenden Geschäftstätigkeit nach den Vorschlägen zur Reform der Unternehmensbesteuerung
Spengel, Christoph - 2000
Das Steuersenkungsgesetz stellt das größte Reformvorhaben auf dem Gebiet der direkten Steuern in Deutschland seit der Einführung des körperschaftsteuerlichen Anrechnungssystems zum 1.1.1977 dar. Vorgesehen sind eine Änderung des Steuersystems, eine Verringerung der Steuersätze sowie eine...
Persistent link: https://www.econbiz.de/10001465741
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Discriminatory taxation of investment funds in the European Union : how the CJEU Case-law keeps ignoring neutrality
Dourado, Ana Paula; Müller, Jessica; Rangel, Leidson; … - 2024
-exemption extended to non-resident UCITS will lead to tax neutrality treatment of investment funds in the EU. Overall, we confirm that …
Persistent link: https://www.econbiz.de/10015323338
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Transparency in financial reporting : is country-by-country reporting suitable to combat international profit shifting?
Evers, Maria Theresia; Meier, Ina; Spengel, Christoph - 2014
Aggressive tax planning efforts of highly profitable multinational companies (Base Erosion and Profit Shifting (BEPS)) have recently become the subject of intense public debate. As a response, several international initiatives and parties have called for more transparency in financial reporting,...
Persistent link: https://www.econbiz.de/10010249636
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Taxation, R&D tax incentives and patent application in Europe
Ernst, Christof; Spengel, Christoph - 2011
and the count of patent applications. -- Patent ; R&D ; Tax Incentives ; Taxation ; EU …
Persistent link: https://www.econbiz.de/10008938066
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A common corporate tax base for Europe : an impact assessment of the draft council directive on a CC(C)TB
Spengel, Christoph; Ortmann-Babel, Martina; Zinn, Benedikt - 2012
After intensive and extensive preparation, the European Commission released the long-awaited proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB) on March 16, 2011. In the context of the Europe 2020 Strategy, major objectives of the proposed CCCTB are the...
Persistent link: https://www.econbiz.de/10009553619
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Fiscal investment climate and the cost of capital in Germany and the EU
Evers, Lisa; Spengel, Christoph; Braun, Julia - 2015
Encouraging private investment in the EU is currently a primary goal of the European Commission. However, the …Ein vorrangiges Ziel der Europäischen Kommission besteht zurzeit darin, Anreize für private Investitionen in der EU zu … Investitionsklima in Deutschland mit Blick auf Kapitalkosten im EU-weiten Vergleich ab? Wie haben sich Kapitalkosten im Laufe der …
Persistent link: https://www.econbiz.de/10010515401
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Erbschaftsteuerbelastung in Deutschland, den Staaten der EU und anderen wichtigen Staaten bei unbeschränkter und beschränkter Steuerpflicht : Dienstleistungsauftrag des BMF (Projek...
Büttner, Thiess; Scheffler, Wolfram; Spengel, Christoph; … - 2004
Persistent link: https://www.econbiz.de/10010503703
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Achieving a common consolidated corporate tax base in the EU
Gammie, Malcolm; Giannini, Silvia; Klemm, Alexander; … - 2005
Persistent link: https://www.econbiz.de/10003338547
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EU company taxation in case of a common tax base : a computer-cased calcualtion and comparison using the enhanced model of the European tax analyzer
Jacobs, Otto H.; Spengel, Christoph; Stetter, Thorsten; … - 2005
Within the EU the relation between financial and tax accounting will be significantly influenced by the regulation … according to different degrees prevails in all EU member states a linkage between IAS/IFRS and tax accounting seems to be … advantages of the creation of a common tax base in the EU. However, the adoption of IAS/IFRS has to be restricted to those …
Persistent link: https://www.econbiz.de/10002905889