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Erbschaftsteuerbelastung in Deutschland, den Staaten der EU und anderen wichtigen Staaten bei unbeschränkter und beschränkter Steuerpflicht : Dienstleistungsauftrag des BMF (Projek...
Büttner, Thiess; Scheffler, Wolfram; Spengel, Christoph; … - 2004
Persistent link: https://www.econbiz.de/10010503703
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EU company taxation in case of a common tax base : a computer-cased calcualtion and comparison using the enhanced model of the European tax analyzer
Jacobs, Otto H.; Spengel, Christoph; Stetter, Thorsten; … - 2005
Within the EU the relation between financial and tax accounting will be significantly influenced by the regulation adopted in June 2002 that obliges all listed companies to prepare their consolidated accounts according to International Accounting Standards / International Financial Reporting...
Persistent link: https://www.econbiz.de/10002905889
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Internationale Unternehmensbesteuerung : deutsche Investitionen im Ausland, ausländische Investitionen im Inland
Bärsch, Sven-Eric; Braunagel, Ralf U.; Heckemeyer, Jost H. - 2023 - 9., neu bearbeitete und erweiterte Auflage
Persistent link: https://www.econbiz.de/10012872702
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EU Company Taxation in Case of a Common Tax Base: A Computer-based Calculation and Comparison Using the Enhanced Model of the European Tax Analyzer
Stetter, Thorsten; Spengel, Christoph; Jacobs, Otto H.; … - 2005
Within the EU the relation between financial and tax accounting will be significantly influenced by the regulation adopted in June 2002 that obliges all listed companies to prepare their consolidated accounts according to International Accounting Standards / International Financial Reporting...
Persistent link: https://www.econbiz.de/10010297444
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Harmonisierung der Konzernbesteuerung innerhalb und an den Außengrenzen der Europäischen Union
Spengel, Christoph; Wendt, Carsten - 2007
Im Jahre 2001 hat die EU-Kommission in einer großangelegten Studie Vorschläge zur Einführung einer gemeinsamen konsolidierten Körperschaftsteuer- Bemessungsgrundlage (GKKB) für die EU-weiten Aktivitäten von Konzernen skizziert. Räumlich wird der Anwendungsbereich der GKKB auf das...
Persistent link: https://www.econbiz.de/10010297926
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EU Company Taxation in Case of a Common Tax Base: A Computer-based Calculation and Comparison Using the Enhanced Model of the European Tax Analyser
Jacobs, Otto H.; Spengel, Christoph; Stetter, Thorsten; … - In: Intertax : international tax review 33 (2005) 10, pp. 414-428
Persistent link: https://www.econbiz.de/10007227216
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EU Company Taxation in Case of a Common Tax Base
Jacobs, Otto H.; Spengel, Christoph; Stetter, Thorsten; … - 2018
Within the EU the relation between financial and tax accounting will be significantly influenced by the regulation adopted in June 2002 that obliges all listed companies to prepare their consolidated accounts according to International Accounting Standards/International Financial Reporting...
Persistent link: https://www.econbiz.de/10014063244
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EU Company Taxation in Case of a Common Tax Base: A Computer-based Calculation and Comparison Using the Enhanced Model of the European Tax Analyzer
Stetter, Thorsten; Spengel, Christoph; Jacobs, Otto H.; … - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2005
Within the EU the relation between financial and tax accounting will be significantly influenced by the regulation adopted in June 2002 that obliges all listed companies to prepare their consolidated accounts according to International Accounting Standards / International Financial Reporting...
Persistent link: https://www.econbiz.de/10005098194
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Harmonisierung der Konzernbesteuerung innerhalb und an den Außengrenzen der Europäischen Union
Spengel, Christoph; Wendt, Carsten - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2007
Im Jahre 2001 hat die EU-Kommission in einer großangelegten Studie Vorschläge zur Einführung einer gemeinsamen konsolidierten Körperschaftsteuer- Bemessungsgrundlage (GKKB) für die EU-weiten Aktivitäten von Konzernen skizziert. Räumlich wird der Anwendungsbereich der GKKB auf das...
Persistent link: https://www.econbiz.de/10005098263
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A Common Consolidated Corporate Tax Base for Multinational Companies in the European Union, Some Issues und Options
Spengel, Christoph; Wendt, Carsten - Saïd Business School, Oxford University - 2007
The European Commission proposed to provide multinational companies with a Common Consolidated Corporate Tax Base (CCCTB) for their EU wide activities. The main goal of this proposal is the removal of existing tax obstacles to cross-border economic activity which are mainly caused by the...
Persistent link: https://www.econbiz.de/10005695398