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Formulary apportionment and the future of company taxation in the European Union : company taxation and the internal market
Weiner, Joann - In: CESifo Forum 03 (2002) 1, pp. 10-20
Persistent link: https://www.econbiz.de/10011695681
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The pros and cons of formulary apportionment : roundtable discussion on the European Commission's study on company taxation
Sunley, Emil - In: CESifo Forum 03 (2002) 1, pp. 36-37
Persistent link: https://www.econbiz.de/10011695685
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Besteuerung verbundener Unternehmen und Finanzierung: Die steuerliche Behandlung der nationalen und grenzüberschreitenden Beteiligungs- und Fremdfinanzierung von Kapitalgesellschaf...
Jacobs, Otto H.; Spengel, Christoph - 1992
Deutschland, Frankreich und Großbritannien herangezogen. ; The following article examines the effects of different business tax … how the corporation tax systems in France, Germany and the United Kingdom eliminate double taxation of intercompany …
Persistent link: https://www.econbiz.de/10010299567
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Dual Income Tax: A Pragmatic Tax Reform Alternative for Germany
Spengel, Christoph; Wiegard, Wolfgang - In: CESifo DICE Report 02 (2004) 3, pp. 15-22
Persistent link: https://www.econbiz.de/10011696478
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Taxing Means of Agricultural Production in Germany: A Relatively High Tax Burden Compared to Other Important EU Competitors
Parsche, Rüdiger; Radulescu, Doina Maria - In: CESifo DICE Report 02 (2004) 2, pp. 48-54
Persistent link: https://www.econbiz.de/10011696472
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There's No Place Like Home: The Profitability Gap between Headquarters and their Foreign Subsidiaries
Dischinger, Matthias; Riedel, Nadine - 2009
Using a large panel data set for European firms, this paper provides evidence that operations at multinational headquarters are significantly more profitable than perations at their foreign subsidiaries. The effect turns out to be robust and quantitatively large. Our findings suggest that the...
Persistent link: https://www.econbiz.de/10010427558
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Turkey, migration and the EU: Potentials, challenges and opportunities
Paçacı Elitok, Seçil (contributor);  … - 2012
2011, half a century after the bi-lateral agreement between Turkey and Germany on labor recruitment in 1961, migration …In the context of Turkey's accession to the EU, the issue of potential migration from Turkey and its impact upon … European labor markets became one of the concerns of the EU, considering Turkey's growing population and young labor force. In …
Persistent link: https://www.econbiz.de/10010308135
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Die internationale Besteuerung und das Investitionsverhalten einer internationalen Unternehmung
Schaden, Barbara - 1991
Die internationale Besteuerung ist eine der Ursachen für die Internationalisierung der Produktion, weil sie den Nettoertrag einer Direktinvestition und damit die Investitionsentscheidung der multinationalen Unternehmung hinsichtlich des Standorts für eine neu zu gründende Produktionsstätte...
Persistent link: https://www.econbiz.de/10010397958
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Finanzpolitik und Produktionspotential in Deutschland: 1991 -2008
Boss, Alfred - 2009
In recent years, a lot of rules concerning government expenditures as well as tax revenues were changed in Germany …
Persistent link: https://www.econbiz.de/10010263551
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Zur Belastung der Arbeits- und Kapitaleinkommen in Deutschland
Boss, Alfred - 1999
capital income in the Federal Republic of Germany. Average tax rates and marginal tax rates for typical wage income earners …
Persistent link: https://www.econbiz.de/10010265441