Decline of controlled foreign company rules and rise of intellectual property boxes : how the European Court of Justice affects tax competition and economic distortions in Europe


Bräutigam, Rainer ; Spengel, Christoph ; Streif, Frank



DOI: https://doi.org/10.1111/1475-5890.12135
URL: http://onlinelibrary.wiley.com/doi/10.1111/1475-58...
Document Type: Article
Year of publication: 2017
The title of a journal, publication series: Fiscal Studies
Volume: 38
Issue number: 4
Page range: 719-745
Place of publication: Oxford [u.a.]
Publishing house: Wiley-Blackwell
ISSN: 0143-5671
Publication language: English
Institution: Sonstige Einrichtungen > ZEW - Leibniz-Zentrum für Europäische Wirtschaftsforschung
Business School > ABWL u. Betriebswirtschaftliche Steuerlehre II (Spengel)
Subject: 330 Economics

Dieser Eintrag ist Teil der Universitätsbibliographie.




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