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Steuerwettbewerb: spürbare Folgen?
Schratzenstaller, Margit - In: Steuern im europäischen Wettbewerb : Unterbieten oder …, (pp. 52-59). 2007
Persistent link: https://www.econbiz.de/10003554629
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Taxation of dividend income and economic growth : the case of Europe
Dackehag, Margareta; Hansson, Åsa - 2015
Persistent link: https://www.econbiz.de/10011333593
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Tackling spillovers by taxing corporate income in the European Union at source
Cnossen, Sijbren - 2016 - This version 18 February 2016
This paper surveys and evaluates the corporation tax (CT) systems of the Member States of the European Union on the basis of a comprehensive taxonomy of actual and potential regimes, which have as their base either profits, profits and interest, or economic rents. The current regimes give rise...
Persistent link: https://www.econbiz.de/10011436091
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Zur Zukunft der Kapitalbesteuerung in der erweiterten EU
Schratzenstaller, Margit - In: Sozialer Ausgleich in den alten und neuen …, (pp. 36-50). 2006
Persistent link: https://www.econbiz.de/10003362349
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Corporation taxes in the European Union : slowly moving toward comprehensive business income taxation?
Cnossen, Sijbren - In: International tax and public finance 25 (2018) 3, pp. 808-840
Persistent link: https://www.econbiz.de/10012033137
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Taxation of private investment income under the second business tax reform
Reinarz, Peter; Schmid, Christoph Oliver - In: Derivatives & financial instruments 10 (2008) 5, pp. 215-219
Persistent link: https://www.econbiz.de/10003773975
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Comparative income taxation : a structural analysis
Ault, Hugh J.; Arnold, Brian J. - 2004 - 2. ed.
Persistent link: https://www.econbiz.de/10002062861
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European Commission’s Tax Barriers Business Advisory Group report calls for simplification of cross-border portfolio withholding tax claim process
Radcliffe, Paul - In: Derivatives & financial instruments 15 (2013) 4, pp. 112-120
Persistent link: https://www.econbiz.de/10009785439
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Die internationale Unternehmensbesteuerung im Wandel : Symposium für Otto H. Jacobs zum 65. Geburtstag
Endres, Dieter (ed.); Jacobs, Otto H. (honouree) - 2005
Persistent link: https://www.econbiz.de/10002645182
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Is partial tax harmonization desirable?
Conconi, Paola; Perroni, Carlo; Riezman, Raymond Glenn - 2006
Persistent link: https://www.econbiz.de/10003355386