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Ansatz der Körperschaftsteuer im Rahmen der Netzentgeltkalkulation

Haubold, Sebastian; Glatfeld, Markus - In: Energiewirtschaftliche Tagesfragen : et ; Zeitschrift … 57 (2007) 10, pp. 108-113

Persistent link: https://www.econbiz.de/10003554730

How would the introduction of the EU-wide formula apportionment affect the distribution and size of the corporate tax base? : an analysis based on German multinationals

Fuest, Clemens; Hemmelgarn, Thomas; Ramb, Fred - In: International tax and public finance 14 (2007) 5, pp. 605-626

Persistent link: https://www.econbiz.de/10003559448

Anzeigepflicht für Steuergestaltungen nach § 138a AO durch das JStG 2008 : transparente Perspektiven für die Finanzverwaltung

Kessler, Wolfgang; Eicke, Rolf - In: Betriebs-Berater : BB 62 (2007) 44, pp. 2370-2379

Persistent link: https://www.econbiz.de/10003561052

Taxation and capital structure choice : evidence from a panel of German multinationals

Büttner, Thiess; Overesch, Michael; Schreiber, Ulrich; … - 2006

This paper analyzes the impact of taxes and lending conditions on the financial structure of multinationals' foreign affiliates. The empirical analysis employs a large panel of affiliates of German multinationals in 26 countries in the period from 1996 until 2003. In accordance with the...

Persistent link: https://www.econbiz.de/10003393663

German inbound investment, corporate tax planning, and thin-capitalization rules : a difference-in-differences approach

Overesch, Michael (contributor); Wamser, Georg (contributor) - 2006

This paper investigates tax planning behavior by means of inter-company finance and the effectiveness of fighting back via thin-capitalization rules. A simple theoretical model, which considers the financing decision of a multinational company, is used to obtain empirical implications. The...