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Modelle einer Konzernbesteuerung für Deutschland und Europa

Oestreicher, Andreas; Scheffler, Wolfram; Spengel, Christoph - 2008 - 1. Auflage

Persistent link: https://www.econbiz.de/10003646659

Achieving a common consolidated corporate tax base in the EU

Gammie, Malcolm; Giannini, Silvia; Klemm, Alexander; … - 2005

Persistent link: https://www.econbiz.de/10003338547

Reform der Unternehmensbesteuerung : verschiedene Wege diskutieren ; Beiträge zu einer Ringveranstaltung an der Universität Göttingen im Sommersemester 2006

Oestreicher, Andreas (ed.); Beller, Annette (contributor) - 2007

Persistent link: https://www.econbiz.de/10003504064

Common corporate tax base in the EU : impact on the size of tax bases and effective tax burdens

Spengel, Christoph; Oestreicher, Andreas - 2012

Persistent link: https://www.econbiz.de/10009311438

Common corporate tax base (CCTB) and effective tax burdens in the EU member states

Oestreicher, Andreas; Reister, Timo; Spengel, Christoph - 2009

The article assesses the impact of a Common Corporate Tax Base (CCTB) as promoted by the European Commission and the related Working Groups on the effective tax burdens of companies in all 27 EU member states. The results shall help to evaluate the economic consequences of introducing a...

Persistent link: https://www.econbiz.de/10003846095

Modelle einer Konzernbesteuerung für Deutschland und Europa

Oestreicher, Andreas (contributor) - 2008 - 1. Aufl. 2008

Abstract: Die Besteuerung grenzüberschreitend tätiger, verbundener Unternehmen in der Europäischen Union befindet sich im Umbruch. Die vorherrschenden Regelungen zur Gruppenbesteuerung in den Mitgliedstaaten sind derzeit noch überwiegend auf national tätige, verbundene Unternehmen...

Persistent link: https://www.econbiz.de/10011674717

Common Corporate Tax Base in the EU : Impact on the Size of Tax Bases and Effective Tax Burdens

Spengel, Christoph - 2012

The European Commission envisages putting forward a proposal for a tax reform that would allow improving the efficiency and simplicity of the corporate income tax systems. This report assesses the impact of a Common Corporate Tax Base (CCTB) on the size of the corporate tax bases of EU...

Persistent link: https://www.econbiz.de/10014015537

Common corporate tax base in the EU : impact on the size of tax bases and effective tax burdens

Spengel, Christoph; Oestreicher, Andreas - 2012

Persistent link: https://www.econbiz.de/10009694603