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Steuerharmonisierung und Steuerwettbewerb in der Europäischen Union

Genschel, Philipp - 2002

Persistent link: https://www.econbiz.de/10001693721

Tax competition and tax structure in open federal economies : evidence from OECD countries with implications for the European Union

Goodspeed, Timothy J. - In: European economic review : EER 46 (2002) 2, pp. 357-374

Persistent link: https://www.econbiz.de/10001636858

Interjurisdictional company taxation in Europe, the German reform and the new EU suggested direction

Gérard, Marcel - 2002

This paper proposes an analysis of two major tax events which occurred in the European Union in 2001, the move of Germany from imputation to exemption and the objective announced by the EU Commission to provide EU businesses with a consolidated corporate tax base for their EU-wide activities. In...

Persistent link: https://www.econbiz.de/10001642941

Les pouvoirs publics face à la concurrence fiscale

Englert, Michel; Saintrain, Michel - In: Reflets, perspectives de la vie économique 40 (2001) 3, pp. 47-66

Persistent link: https://www.econbiz.de/10001643374

Unternehmensbesteuerung in Europa : ein Strategie-Papier der EG-Kommission

Menck, Thomas - In: Finanz-Rundschau Ertragsteuerrecht : FR 84 (2002) 5, pp. 269-273

Persistent link: https://www.econbiz.de/10001648449

Double income taxation as a response to tax competition in the EU

Gerken, Lüder; Märkt, Jörg; Schick, Gerhard - In: Intereconomics : review of European economic policy 36 (2001) 5, pp. 244-254

Persistent link: https://www.econbiz.de/10001612332

L' harmonisation de la fiscalité des revenus du capital en Europe : pragmatisme ou dogmatisme?

Emonnot, Claude - In: Revue d'économie politique 111 (2001) 5, pp. 747-764

Persistent link: https://www.econbiz.de/10001621157

Tax coordination and tax competition in the European Union : evaluating the code of conduct on business taxation

Bratton, William W.; McCahery, Joseph A. - In: Common market law review 38 (2001) 3, pp. 677-718

Persistent link: https://www.econbiz.de/10001603598

Steuerharmonisierung oder Steuerwettbewerb?

Boss, Alfred - 2003

Persistent link: https://www.econbiz.de/10001779735

Steuerharmonisierung oder Steuerwettbewerb?

Boss, Alfred (contributor) - 2003 - [Elektronische Ressource]

Persistent link: https://www.econbiz.de/10001779738

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