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Ligningsvejledningen / Aktionaerer og selskaber

København - 1988(1989) -

Persistent link: https://www.econbiz.de/10000505248

Corporate income taxation of multinationals in a general equilibrium model

Eichner, Thomas (contributor); Runkel, Marco (contributor) - 2008

Persistent link: https://www.econbiz.de/10003712590

New, New York group reporting rules : substantial intercorporate transactions may give corporate taxpayers a "New York state of mind"

Sutton, Giles; Yesnowitz, Jamie C.; Winchester, Elizabeth - In: Journal of state taxation 26 (2008) 5, pp. 17-26

Persistent link: https://www.econbiz.de/10003766502

Cash Pooling und Gruppenbesteuerung

Rapani, Christian - In: RWZ aktuell : Recht & Rechnungswesen 18 (2008) 9, pp. 249-255

Persistent link: https://www.econbiz.de/10003769152

Ansatz der CCCTB working group zur Harmonisierung der Steuerbemessungsgrundlage in Europa

Czakert, Ernst - In: Betriebswirtschaftliche Forschung und Praxis : BFuP 60 (2008) 5, pp. 433-448

Persistent link: https://www.econbiz.de/10003770702

Effective profit taxation and the elasticity of the corporate income tax base : evidence from German corporate tax return data

Dwenger, Nadja (contributor); Steiner, Viktor (contributor) - 2008

We estimate the elasticity of corporate taxable income with respect to the effective corporate tax rate on the basis of a pseudo-panel constructed from corporate tax return micro data for the period 1998-2001, a period which saw the introduction of a major corporate tax reform in Germany....

Persistent link: https://www.econbiz.de/10003779441