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Reporting behavior and transparency in European banks' country-by-country reports
Dutt, Verena K.; Nicolay, Katharina; Spengel, Christoph - 2021
The public CbCR requirement for EU financial institutions leaves leeway to the reporting firms as regards the … calculating and presentation of the data. Based on a sample of CbCRs published by EU-headquartered multinational bank groups, we … important in light of the proposal for a public CbCR for large multinational firms in the EU. …
Persistent link: https://www.econbiz.de/10012434484
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Reporting Behavior and Transparency in European Banks’ Country-by-Country Reports
Dutt, Verena K.; Nicolay, Katharina; Spengel, Christoph - 2021
The public CbCR requirement for EU financial institutions leaves leeway to the reporting firms as regards the … calculating and presentation of the data. Based on a sample of CbCRs published by EU-headquartered multinational bank groups, we … important in light of the proposal for a public CbCR for large multinational firms in the EU …
Persistent link: https://www.econbiz.de/10013239592
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A call to action : from evolution to revolution on the common reporting standard
Casi-Eberhard, Elisa; Nenadić, Sara; Orlic, Mark Dinko; … - 2018
As a result of technical development and globalization, investing abroad has become much more accessible, and thus, an important channel for transferring wealth and income to offshore locations with the aim to avoid tax obligations at home. In this regard, the automatic exchange of information...
Persistent link: https://www.econbiz.de/10011897993
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Taxation, R&D tax incentives and patent application in Europe
Ernst, Christof; Spengel, Christoph - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2011
The focus of this paper is on effects from tax incentives for research and development inputs (R&D) and corporate income tax on business R&D and patenting behaviour. First, we provide a theoretical discussion of tax planning with R&D and intellectual property (IP) ownership. Further, we employ...
Persistent link: https://www.econbiz.de/10009003573
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Taxation, R&D tax incentives and patent application in Europe
Ernst, Christof; Spengel, Christoph - 2011
The focus of this paper is on effects from tax incentives for research and development inputs (R&D) and corporate income tax on business R&D and patenting behaviour. First, we provide a theoretical discussion of tax planning with R&D and intellectual property (IP) ownership. Further, we employ...
Persistent link: https://www.econbiz.de/10010304457
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European Tax Analyzer : EDV-gestützter Vergleich d. Steuerbelastung von Kapitalgesellschaften in Deutschland, Frankreich u. Großbritannien
Jacobs, Otto H. - 1996 - 1. Aufl.
Persistent link: https://www.econbiz.de/10000934672
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Aspekte der Unternehmensbesteuerung in Europa
Jacobs, Otto H. (ed.); Spengel, Christoph (contributor) - 1996 - 1. Aufl.
Persistent link: https://www.econbiz.de/10000563897
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Höhe und Struktur der Unternehmensbesteuerung in Europa : ein Belastungsvergleich auf der Basis eines Unternehmensmodells
Spengel, Christoph - In: Aspekte der Unternehmensbesteuerung in Europa, (pp. 37-84). 1996
Persistent link: https://www.econbiz.de/10001318305
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Die europäischen Unternehmenssteuersysteme : eine Übersicht
Jacobs, Otto H. - In: Aspekte der Unternehmensbesteuerung in Europa, (pp. 11-36). 1996
Persistent link: https://www.econbiz.de/10001318306