Narrow search
Showing 1 - 10 of 168
Cover Image
Effective marginal tax rates for US investors in Germany and Europe : an analysis of recent tax reforms in Germany
Spengel, Christoph - 1999
In this paper the impact of the corporate tax systems of the 15 EU-member states on the investment and the financing decision of an US multinational corporation is analysed. The calculation of the resulting effective marginal tax rates (EMTR) closely follow the model of King and Fullerton. There...
Persistent link: https://www.econbiz.de/10011443408
Cover Image
Implications of the US tax reform for transatlantic FDI
Heinemann, Friedrich; Olbert, Marcel; Pfeiffer, Olena; … - In: Intereconomics : review of European economic policy 53 (2018) 2, pp. 87-93
On 22 December 2017 President Trump signed the Tax Cuts and Jobs Act. This corporate tax reform can be considered the most signifi cant amendment of the US corporate tax code since 1986. Besides the reduction of the corporate income tax rate from 35% to 21%, the Tax Cuts and Jobs Act entails...
Persistent link: https://www.econbiz.de/10011818180
Cover Image
Effective marginal tax rates for US investors in Germany and Europe : an analysis of recent tax reforms in Germany
Spengel, Christoph - 1999
In this paper the impact of the corporate tax systems of the 15 EU-member states on the investment and the financing decision of an US multinational corporation is analysed. The calculation of the resulting effective marginal tax rates (EMTR) closely follow the model of King and Fullerton. There...
Persistent link: https://www.econbiz.de/10013428280
Cover Image
Company taxation in the new EU member states : survey of the tax regimes and effective tax burdens for multinational investors
Jacobs, Otto H. (contributor);  … - 2004 - 2. ed.
Persistent link: https://www.econbiz.de/10014461067
Cover Image
Internationale Unternehmensbesteuerung : deutsche Investitionen im Ausland, ausländische Investitionen im Inland
Jacobs, Otto H.; Oestreicher, Andreas; Schumacher, Andreas - 2016 - 8., neu bearbeitete und erweiterte Auflage
Persistent link: https://www.econbiz.de/10011380098
Cover Image
Company taxation in the new EU member states : survey of the tax regimes and effective tax burdens for multinational investors
Jacobs, Otto H.; Spengel, Christoph; Finkenzeller, Martin; … - 2004 - 2. ed.
Persistent link: https://www.econbiz.de/10010503147
Cover Image
Company taxation in the new EU member states : survey of the tax regimes and effective tax burdens for multinational investors
Jacobs, Otto H.; Spengel, Christoph; Finkenzeller, Martin; … - 2003
Persistent link: https://www.econbiz.de/10010503150
Cover Image
Effective tax levels using the Devereux Griffith methodology : project for the EU Commission TAXUD/2008/CC/099 ; report 2009
Devereux, Michael P.; Elschner, Christina; Endres, Dieter; … - 2009
Persistent link: https://www.econbiz.de/10010506184
Cover Image
Taxation of US cross-border investment in Germany and Europe
Spengel, Christoph - In: Intertax : international tax review 27 (1999) 12, pp. 445-459
Persistent link: https://www.econbiz.de/10001467894
Cover Image
Unternehmensbesteuerung im internationalen Vergleich : eine Bestandsaufnahme
Jacobs, Otto H. - In: Steuerpolitik und Standortqualität : Expertisen zum …, (pp. 49-98). 1996
Persistent link: https://www.econbiz.de/10001291424