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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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Mitigating Double Taxation in an Open Economy
Lindhe, Tobias - 2001
The interaction of various methods of mitigating economic and international double taxation of corporate source income is studied within a standard neoclassical model of firm behavior. The main purpose is to determine to what extent methods effective in mitigating economic double taxation in a...
Persistent link: https://www.econbiz.de/10010321707
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Tax systems and tax harmonisation in the East African Community (EAC): Report for the EAC/GTZ program 'Support to the EAC integration process'
Petersen, Hans-Georg (contributor) - 2010
In the first part of the report of the GTZ expert group an overview on the basics of integration and tax harmonisation within a common market is given. Chapter II. concentrates on the problems of national and international tax law regarding double taxation before the harmonisation process within...
Persistent link: https://www.econbiz.de/10010271610
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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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The Dual Income Tax System - An Overview
Boadway, Robin - In: CESifo DICE Report 02 (2004) 3, pp. 3-8
Persistent link: https://www.econbiz.de/10011696476
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Dual Income Taxation in EU Member Countries
Eggert, Wolfgang; Genser, Bernd - In: CESifo DICE Report 03 (2005) 1, pp. 41-47
Persistent link: https://www.econbiz.de/10011696498
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Corporate tax policy and international mergers and acquisitions: is the tax exemption system superior
Becker, Johannes; Fuest, Clemens - 2007
In this paper we ask whether recent claims that the US government should switch from the tax credit system to the exemption system are justified. We study corporate taxation in a model where international capital flows are either greenfield investment projects or acquisitions of existing firms,...
Persistent link: https://www.econbiz.de/10010264048
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Auswirkungen der deutschen Unternehmensteuerreform 2008 und der österreichischen Gruppenbesteuerung auf den grenzüberschreitenden Unternehmenserwerb
Bauer, André; Knirsch, Deborah; Niemann, Rainer; … - 2008
2005 and the reform act of business taxation 2008 in Germany on cross border marginal purchase prices and marginal seller …. Now the Austrian investor is able to pay higher marginal prices for subsidiaries located in Germany and Austria. … Unternehmensteuerreform 2008 in Deutschland und die Einführung der Gruppenbesteuerung in Österreich in 2005 auf die Käufer- und …
Persistent link: https://www.econbiz.de/10010300103
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Die steuerliche Vorteilhaftigkeit der grenzüberschreitenden Betriebsaufspaltung bei DBA-Staaten am Beispiel Österreich - Deutschland
Kudert, Stephan; Klipstein, Ivonne; Jarzynska, Paula - 2009
unmittelbaren Praxisbezug zu verdeutlichen, wurde das Beispiel eines österreichischen Investors in Deutschland gewählt. Zugleich … Rechtsänderungen, die sich für Deutschland durch das Unternehmensteuerreformgesetz 2008 sowie die Jahressteuergesetze 2008 und 2009 und …
Persistent link: https://www.econbiz.de/10010302563