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An international investigation of the influence of dividend taxation on research and development tax credits
Thomas, Deborah W.; Manly, Tracy S.; Schulman, Craig T. - In: The journal of the American Taxation Association : a … 25 (2003) 2, pp. 35-54
Persistent link: https://www.econbiz.de/10001825729
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Tax Loss Offset Restrictions - Last Resort for the Treasury? An Empirical Evaluation of Tax Loss Offset Restrictions Based on Micro Data
Dwenger, Nadja - 2011
In Germany, the tax loss carry-forward of corporations significantly increased over the last decade. At the same time … simulation model for the corporate sector in Germany to evaluate the fiscal effects of these restrictions. Additionally …
Persistent link: https://www.econbiz.de/10014220360
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CJEU - recent developments in direct taxation 2018
Lang, Michael (ed.); Pistone, Pasquale (ed.);  … - Recent and Pending Cases at the CJEU on Direct Taxation … - 2019
Persistent link: https://www.econbiz.de/10012112102
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Privatisierung kommunaler Sparkassen : aktuelle Entwicklungen in historischem und internationalem Kontext
Schorner, Florian - 2008
Persistent link: https://www.econbiz.de/10003583045
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Corporation income tax treatment of investment and innovation activities in six countries
Collins, Eileen L.; Hammer, Richard M.; Randolph, M. B. - 1981
Persistent link: https://www.econbiz.de/10000840724
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The impact of thin-capitalization rules on multinationals' financing and investment decisions
Büttner, Thiess; Overesch, Michael; Schreiber, Ulrich; … - 2006
This paper analyzes the role of Thin-Capitalization rules for capital structure choice and investment decisions of multinationals. A theoretical analysis shows that the imposition of such rules tends to affect not only the leverage and the level of investment but also their tax-sensitivity. An...
Persistent link: https://www.econbiz.de/10003380555