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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 - In: World tax journal : WTJ 4 (2012) 3, pp. 185-221
Persistent link: https://www.econbiz.de/10009690062
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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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Modelle einer Konzernbesteuerung für Deutschland und Europa
Oestreicher, Andreas; Scheffler, Wolfram; Spengel, Christoph - 2008 - 1. Auflage
Persistent link: https://www.econbiz.de/10003646659
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Concept and necessity of a common tax base : an academic introduction
Spengel, Christoph - In: A common consolidated corporate tax base for Europe, (pp. 1-47). 2008
Persistent link: https://www.econbiz.de/10003709852
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A common consolidated corporate tax base for Europe
Schön, Wolfgang (ed.); Schreiber, Ulrich (contributor);  … - 2008
Persistent link: https://www.econbiz.de/10003666427
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Tax harmonisation in Europe : the determination of corporate taxable income in the EU member states
Oestreicher, Andreas (contributor);  … - 2007
The aim of this paper is twofold. First, we want to examine whether and if so, to what extent, the concept of International Financial Reporting Standards (IFRS) meets the requirements of a Common Consolidated Corporate Tax Base (CCCTB) for the EU-wide activities of multinationals as proposed by...
Persistent link: https://www.econbiz.de/10003480047
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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
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Common corporate tax base (CCTB) and effective tax burdens in the EU member states
Oestreicher, Andreas; Reister, Timo; Spengel, Christoph - 2009
The article assesses the impact of a Common Corporate Tax Base (CCTB) as promoted by the European Commission and the related Working Groups on the effective tax burdens of companies in all 27 EU member states. The results shall help to evaluate the economic consequences of introducing a...
Persistent link: https://www.econbiz.de/10003846095
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Harmonisierung der Konzernbesteuerung innerhalb und an den Außengrenzen der Europäischen Union
Spengel, Christoph (contributor); Wendt, Carsten (contributor) - 2007
In its study on company taxation the European Commission proposed to provide multinational companies with a Common Consolidated Corporate Tax Base (CCCTB) for their EU-wide activities. The application of the CCCTB is limited to the boundaries of the EU. For those cross-border business activities...
Persistent link: https://www.econbiz.de/10003502642
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Common Corporate Tax Base (CCTB) and Effective Tax Burdens in the EU Member States
Reister, Timo; Spengel, Christoph; Oestreicher, Andreas - 2009
The article assesses the impact of a Common Corporate Tax Base (CCTB) as promoted by the European Commission and the related Working Groups on the effective tax burdens of companies in all 27 EU member states. The results shall help to evaluate the economic consequences of introducing a...
Persistent link: https://www.econbiz.de/10014206491