Similar Search Results

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

International company taxation and tax planning

Endres, Dieter (ed.); Spengel, Christoph (ed.) - 2015

Persistent link: https://www.econbiz.de/10011478969

The tax burden on international assignments

Endres, Dieter; Spengel, Christoph; Elschner, Christina; … - In: Intertax : international tax review 33 (2005) 11, pp. 490-502

Persistent link: https://www.econbiz.de/10003199080

Dual income tax : a proposal for reforming corporate and personal income tax in Germany

Wiegard, Wolfgang; Schreiber, Ulrich; Schön, Wolfgang; … - 2008

Persistent link: https://www.econbiz.de/10010208125

The Impact of ICT on Profit Allocation within Multinational Groups: Arm's Length Pricing or Formula Apportionment?

Spengel, Christoph; Schäfer, Anne - 2003

The use of information and communication technologies (ICT) within multinational groups leads to a rising number of intragroup cross-border transactions. At the same time, transactions and the organisational structures of affiliated groups become more and more specific and, thus, less...

Persistent link: https://www.econbiz.de/10010297303

Nachtrag: Sollte die Unternehmensbesteuerung innerhalb der EU harmonisiert werden?

Spengel, Christoph; Eggert, Wolfgang - In: ifo Schnelldienst 57 (2004) 13, pp. 3-8

Ergänzend zu dem im ifo Schnelldienst 11/2004 diskutierten Thema "Sollte die Unternehmensbesteuerung innerhalb der EU harmonisiert werden?" plädiert Prof. Dr. Christoph Spengel, Universität Gießen, für eine Angleichung der effektiven Unternehmenssteuerbelastungen innerhalb der EU. Dazu...

Persistent link: https://www.econbiz.de/10011692181