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Stellungnahme zum Steuersenkungsgesetz
Jacobs, Otto H.; Spengel, Christoph; Gutekunst, Gerd; … - 2000
Persistent link: https://www.econbiz.de/10010502298
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Belastungswirkungen der Erbschaftsteuerreform bei der Übertragung von Unternehmensvermögen
Spengel, Christoph; Broer, Eva - In: Der Betrieb 61 (2008) 3, pp. 86-91
Persistent link: https://www.econbiz.de/10003611439
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Stellungnahme zum Steuersenkungsgesetz
Jacobs, Otto H.; Spengel, Christoph; Gutekunst, Gerd; … - 2000
Persistent link: https://www.econbiz.de/10010527511
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Assessing the impact of introducing an ACE regime : a behavioural corporate microsimulation analysis for Germany
Finke, Katharina; Heckemeyer, Jost H.; Spengel, Christoph - 2014
firm level, our analysis illustrates the heterogeneous distribution of the reform effect accross the sample. For 50% of …
Persistent link: https://www.econbiz.de/10010357589
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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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Extending taxation of interest and royalty income at source : an option to limit base erosion and profit shifting?
Finke, Katharina; Fuest, Clemens; Nusser, Hannah; … - 2014
This paper discusses tax policy measures to reduce corporate tax avoidance by extending taxation in the source country without imposing double taxation. We focus on four options: Bilaterally restricting interest and royalty deductibility, introducing an inverted tax credit system, levying...
Persistent link: https://www.econbiz.de/10010416288
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Profit shifting and ‘aggressive’ tax planning by multinational firms : issues and options for reform
Fuest, Clemens; Spengel, Christoph; Finke, Katharina; … - 2013
This paper discusses the issue of profit shifting and ‘aggressive’ tax planning by multinational firms. The paper makes two contributions. Firstly, we provide some background information to the debate by giving a brief overview over existing empirical studies on profit shifting and by...
Persistent link: https://www.econbiz.de/10009777621
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Country-by-country reporting : tension between transparency and tax planning
Evers, Maria Theresia; Meier, Ina; Spengel, Christoph - 2017
Aggressive tax planning efforts of highly profitable multinational companies (Base Erosion and Profit Shifting (BEPS)) have become the subject of intense public debate in recent years. As a response, several international initiatives and parties have called for more transparency in financial...
Persistent link: https://www.econbiz.de/10011594822
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Impact of tax rate cut cum base broadening reforms on heterogeneous firms: Learning from the German tax reform 2008
Finke, Katharina; Heckemeyer, Jost Henrich; Reister, Timo; … - 2010
The German corporate tax reform of 2008 has brought about important cuts in corporate tax rates, which were at the same … - corporate income tax and trade tax. The reform followed the distinct and internationally prevalent pattern of tax rate cut cum … benefit least from the reform. As to tax revenues, the reform induced decrease amounts to € 9.8 billion and the trade tax …
Persistent link: https://www.econbiz.de/10010300509
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Impact of tax rate cut cum base broadening reforms on heterogeneous firms: Learning from the German tax reform 2008
Finke, Katharina; Heckemeyer, Jost H.; Reister, Timo; … - 2011
The German corporate tax reform of 2008 has brought about important cuts in corporate tax rates, which were at the same … - corporate income tax and trade tax. The reform followed the distinct and internationally prevalent pattern of tax rate cut cum … benefit least from the reform. As to tax revenues, the reform induced decrease amounts to € 9.8 billion and the trade tax …
Persistent link: https://www.econbiz.de/10010304812