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Interjurisdictional company taxation in Europe, the German reform and the new EU suggested direction
Gérard, Marcel - 2002
Germany from imputation to exemption and the objective announced by the EU Commission to provide EU businesses with a …
Persistent link: https://www.econbiz.de/10011408777
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Die Besteuerung internationaler Konzerne im europäischen Binnenmarkt
Bregenhorn-Kuhs, Astrid - 1998
Persistent link: https://www.econbiz.de/10000661645
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The political cconomy of corporate tax harmonization : why do European politicians (dis)like minimum tax rates?
Osterloh, Steffen (contributor);  … - 2008
Setting minimum tax rates is a well discussed way of mitigating pressure from tax competition. This paper investigates which motives shape the support for a minimum corporate tax among politicians. We make use of a unique data base: a survey among members of the European parliament. Our results...
Persistent link: https://www.econbiz.de/10003793773
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The political economy of corporate tax harmonization : why do European politicians (dis)like minimum tax rates?
Osterloh, Steffen; Heinemann, Friedrich - In: European journal of political economy 29 (2013), pp. 18-37
Persistent link: https://www.econbiz.de/10009726290
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Grenzüberschreitende Verlustverrechnung im Konzern : Formulierung eines Reformvorschlags für die deutsche Organschaft
Weber, Jana-Denise - 2008 - 1. Aufl.
Persistent link: https://www.econbiz.de/10003627743
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Grenzüberschreitende konsolidierte Konzernbesteuerung
Scheunemann, Marc P. - 2005
Persistent link: https://www.econbiz.de/10002734181
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Neutralities and non-neutralities in international corporate taxation : an evaluation of possible and recent moves
Gérard, Marcel - In: IFO-Studien : Zeitschrift für empirische … 48 (2002) 4, pp. 533-554
Motivated by the move of Germany away from imputation and the objective announced by the EU Commission to provide EU …
Persistent link: https://www.econbiz.de/10001720872
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Interjurisdictional company taxation in Europe, the German reform and the new EU suggested direction
Gérard, Marcel - 2002
Germany from imputation to exemption and the objective announced by the EU Commission to provide EU businesses with a …
Persistent link: https://www.econbiz.de/10001642941
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Unternehmensbesteuerung im EG-Binnenmarkt : Problembereiche und Perspektiven
Dautzenberg, Norbert - 1997
Persistent link: https://www.econbiz.de/10000967684