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Pension policy in an integrating Europe : [mainly draws from the proceedings of the Conference "Pension Policy Harmonization in an Integrating Europe", held on 21 and 22 June, 2001...

Castellino, Onorato (ed.); Fornero, Elsa (contributor) - 2003

Persistent link: https://www.econbiz.de/10001753916

Internationale Bezüge des Gewerbesteuerabbaus

Däke, Karl-Heinz; Schemmel, Lothar - In: Spezialisierung und Internationalisierung : …, (pp. 449-475). 2004

Persistent link: https://www.econbiz.de/10002102697

Nationaler und regionaler Steuerwettbewerb: Problematik und empirische Relevanz

Büttner, Thiess - In: Fiskalischer Föderalismus in Europa : 62. …, (pp. 111-142). 1999

Persistent link: https://www.econbiz.de/10001456578

Splitting of corporate taxes in Germany and formulaic distribution of a CCCTB : critical comparison

Müller-Thomczik, Sandra; Reiter, Lukas - In: Central European economic journal 9 (2022) 56, pp. 269-290

The introduction of a formulaically apportioned common consolidated corporate tax base (CCCTB) could represent a milestone in international taxation. No agreement has yet been reached, however. In contrast, Germany already has a long-standing system that apportions corporate taxes by splitting...

Persistent link: https://www.econbiz.de/10013502253