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International Bureau of Fiscal Documentation - 1971 - 7th ed

Persistent link: https://www.econbiz.de/10000331550

Steuerprobleme einer "europäischen" Unternehmung : körperschaftsteuerliche Probleme einer "Europäischen Aktiengesellschaft"

Dolff, Helmut-Tony - 1974

Persistent link: https://www.econbiz.de/10000059604

Competition from low-wage countries and the decline of corporate tax rates : evidence from European integration

Overesch, Michael; Rincke, Johannes - In: The world economy : the leading journal on … 32 (2009) 9, pp. 1348-1364

Persistent link: https://www.econbiz.de/10003883132

Tax harmonisation in Europe : the determination of corporate taxable income in the EU member states

Oestreicher, Andreas (contributor); … - 2007

The aim of this paper is twofold. First, we want to examine whether and if so, to what extent, the concept of International Financial Reporting Standards (IFRS) meets the requirements of a Common Consolidated Corporate Tax Base (CCCTB) for the EU-wide activities of multinationals as proposed by...

Persistent link: https://www.econbiz.de/10003480047

Rate-cutting tax reforms and corporate tax competition in Europe

Heinemann, Friedrich; Overesch, Michael; Rincke, Johannes - In: Economics & politics 22 (2010) 3, pp. 498-518

Persistent link: https://www.econbiz.de/10008746577

SME taxation in Europe : an empirical study of applied corporate income taxation for SMEs compared to large enterprises ; CIP Programme 186/PP/ENT/CIP/12/F/S01C24

Spengel, Christoph, P.; Hausemer, S. Bergner; … - 2015

This report analyses tax incentives for SMEs in 20 EU countries and five non-EU countries between 2009-2013. Its findings and recommendations are based on a review of tax codes, modelling of tax burdens using two different models, a descriptive analysis of company financial ratios, and the...

Persistent link: https://www.econbiz.de/10011313225